JAY AND KELLY SUGARMAN FOUNDATION
Cite this
Plain text JAY AND KELLY SUGARMAN FOUNDATION. Strategy Studio, nonprofit organization profile, tax years 2012–2024. https://strategystudio.org/org/200911399. Retrieved 2026-10-20.
APA Strategy Studio. (n.d.). JAY AND KELLY SUGARMAN FOUNDATION [Nonprofit organization profile; tax years 2012–2024]. Retrieved October 20, 2026, from https://strategystudio.org/org/200911399
MLA “JAY AND KELLY SUGARMAN FOUNDATION.” Strategy Studio, tax years 2012–2024, https://strategystudio.org/org/200911399. Accessed 20 Oct. 2026.
Retrieved 2026-10-20; covers tax years 2012–2024. Data: Strategy Studio, CC BY 4.0.
2024 · Form 990PF · revenue $306K · expenses $331K · assets $10K
- Also known as
- c/o Jay Sugarman
- EIN
- 20-0911399
- Address
- 1114 AVENUE OF THE AMERICAS, NEW YORK, NY 10036-7703
- NTEE code
- T22
- Subsection
- 501(c)(3)
- Ruling year
- 2004
- Cross-check
- ProPublica Nonprofit Explorer
Each tax year counts once: when a return was amended, only the latest return for that period is used below (superseded returns stay listed, greyed, under Finances).
People paid by the organization
1 person paid across every filing: current people first, then by total pay from this organization. Organizations counts every nonprofit each person appears on.
| Name | Latest title | Years | Latest year pay | Total pay from here | Organizations |
|---|---|---|---|---|---|
| Wendy Forshay (former) | SECRETARY | 2012-2013 | $6,000 | $46,000 | 1 |
Officers and directors, no compensation reported
2 people listed on the returns with $0 (or no amount) in every compensation column: current people first. Hours are as filed on the latest return each person appears on.
| Name | Latest title | Years | Hrs/wk (latest) | Compensation | Organizations |
|---|---|---|---|---|---|
| Jay Sugarman | PRESIDENT/TREASURER | 2012-2024 | 1 | $0 reported | 1 |
| Kelly Sugarman | VICE PRESIDENT | 2012-2024 | 1 | $0 reported | 1 |
People by year
2024 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JAY SUGARMAN | PRESIDENT/TREASURER | 1 | $0 | - | $0 | $0 | 1 |
| KELLY SUGARMAN | VICE PRESIDENT | 1 | $0 | - | $0 | $0 | 1 |
2023 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JAY SUGARMAN | PRESIDENT/TREASURER | 1 | $0 | - | $0 | $0 | 1 |
| KELLY SUGARMAN | VICE PRESIDENT | 1 | $0 | - | $0 | $0 | 1 |
2022 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JAY SUGARMAN | PRESIDENT/TREASURER | 1 | $0 | - | $0 | $0 | 1 |
| KELLY SUGARMAN | VICE PRESIDENT | 1 | $0 | - | $0 | $0 | 1 |
2021 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JAY SUGARMAN | PRESIDENT/TREASURER | 1 | $0 | - | $0 | $0 | 1 |
| KELLY SUGARMAN | VICE PRESIDENT | 1 | $0 | - | $0 | $0 | 1 |
2020 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JAY SUGARMAN | PRESIDENT/TREASURER | 1 | $0 | - | $0 | $0 | 1 |
| KELLY SUGARMAN | VICE PRESIDENT | 1 | $0 | - | $0 | $0 | 1 |
2019 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JAY SUGARMAN | PRESIDENT/TREASURER | 1 | $0 | - | $0 | $0 | 1 |
| KELLY SUGARMAN | VICE PRESIDENT | 1 | $0 | - | $0 | $0 | 1 |
2018 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JAY SUGARMAN | PRESIDENT/TREASURER | 1 | $0 | - | $0 | $0 | 1 |
| KELLY SUGARMAN | VICE PRESIDENT | 1 | $0 | - | $0 | $0 | 1 |
2017 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JAY SUGARMAN | PRESIDENT/TREASURER | 5 | $0 | - | $0 | $0 | 1 |
| KELLY SUGARMAN | VICE PRESIDENT | 5 | $0 | - | $0 | $0 | 1 |
2016 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JAY SUGARMAN | PRESIDENT/TREASURER | 5 | $0 | - | $0 | $0 | 1 |
| KELLY SUGARMAN | VICE PRESIDENT | 5 | $0 | - | $0 | $0 | 1 |
2014 · 2 people listed · none paid
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| JAY SUGARMAN | PRESIDENT/TREASURER | 5 | $0 | - | $0 | $0 | 1 |
| KELLY SUGARMAN | VICE PRESIDENT | 5 | $0 | - | $0 | $0 | 1 |
2013 · 3 people listed · 1 paid, $6K
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| WENDY FORSHAY | SECRETARY | 10 | $6,000 | - | $0 | $6,000 | 1 |
| JAY SUGARMAN | PRESIDENT/TREASURER | 5 | $0 | - | $0 | $0 | 1 |
| KELLY SUGARMAN | VICE PRESIDENT | 5 | $0 | - | $0 | $0 | 1 |
2012 · 3 people listed · 1 paid, $40K
| Name | Title | Hrs/wk | From org | From related | Other | Total | Orgs |
|---|---|---|---|---|---|---|---|
| WENDY FORSHAY | SECRETARY | 10 | $40,000 | - | $0 | $40,000 | 1 |
| JAY SUGARMAN | PRESIDENT/TREASURER | 5 | $0 | - | $0 | $0 | 1 |
| KELLY SUGARMAN | VICE PRESIDENT | 5 | $0 | - | $0 | $0 | 1 |
Highest-paid independent contractors
No independent contractors reported.
Who the money went to
Grants this organization reported paying: Schedule I Part II of the Form 990, or the grants-paid list on the 990-PF. Open a year for every recipient. Recipients link to their own page when the grant names an EIN we have (990-PF grants list no EIN, so those link only on an exact, unique name and state). Grants to individuals are counted; their names are not shown.
2024 · 13 grants to organizations · $331K
2023 · 12 grants to organizations · $258K
2022 · 9 grants to organizations · $325K
2021 · 9 grants to organizations · $177K
2020 · 0 grants to organizations · $0 · 1 summary line · $216K
This return lists 1 summary line (program totals pointing to a separate statement) instead of each grant. The itemized list was filed as an attachment that isn't in the IRS's public e-file data, so the recipients can't be shown.
2019 · 0 grants to organizations · $0 · 1 summary line · $250K
This return lists 1 summary line (program totals pointing to a separate statement) instead of each grant. The itemized list was filed as an attachment that isn't in the IRS's public e-file data, so the recipients can't be shown.
2018 · 0 grants to organizations · $0 · 1 summary line · $318K
This return lists 1 summary line (program totals pointing to a separate statement) instead of each grant. The itemized list was filed as an attachment that isn't in the IRS's public e-file data, so the recipients can't be shown.
2017 · 0 grants to organizations · $0 · 1 summary line · $686K
This return lists 1 summary line (program totals pointing to a separate statement) instead of each grant. The itemized list was filed as an attachment that isn't in the IRS's public e-file data, so the recipients can't be shown.
2016 · 0 grants to organizations · $0 · 1 summary line · $570K
This return lists 1 summary line (program totals pointing to a separate statement) instead of each grant. The itemized list was filed as an attachment that isn't in the IRS's public e-file data, so the recipients can't be shown.
2014 · 0 grants to organizations · $0 · 1 summary line · $459K
This return lists 1 summary line (program totals pointing to a separate statement) instead of each grant. The itemized list was filed as an attachment that isn't in the IRS's public e-file data, so the recipients can't be shown.
2013 · 0 grants to organizations · $0 · 1 summary line · $506K
This return lists 1 summary line (program totals pointing to a separate statement) instead of each grant. The itemized list was filed as an attachment that isn't in the IRS's public e-file data, so the recipients can't be shown.
2012 · 0 grants to organizations · $0 · 1 summary line · $598K
This return lists 1 summary line (program totals pointing to a separate statement) instead of each grant. The itemized list was filed as an attachment that isn't in the IRS's public e-file data, so the recipients can't be shown.
Negative amounts are returned or refunded grants; they are listed last and left out of the totals of grants paid.
Who gave
Contributors listed on Schedule B of the Form 990-PF: name, city and state as filed (street addresses are not shown), with total and noncash contributions for the year. A link to an organization's page is tagged Fuzzy with its name-similarity score (0 to 1) when it rests on name and state; Schedule B lists no EIN, so no link here is an exact identifier match.
2024 · 1 contributor · $185K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | JAY SUGARMAN | Person | NEW YORK, NY | $184,753 | - | Form 990PF Sch. B, 2024 · filing |
2023 · 2 contributors · $2.6M
2022 · 3 contributors · $3.1M
2021 · 1 contributor · $90K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | JAY SUGARMAN | Person | NEW YORK, NY | $90,000 | - | Form 990PF Sch. B, 2021 · filing |
2020 · 1 contributor · $218K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | JAY SUGARMAN | Person | NEW YORK, NY | $218,000 | - | Form 990PF Sch. B, 2020 · filing |
2019 · 1 contributor · $150K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | JAY SUGARMAN | Person | NEW YORK, NY | $150,000 | - | Form 990PF Sch. B, 2019 · filing |
2018 · 1 contributor · $415K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | JAY SUGARMAN | Person | NEW YORK, NY | $415,000 | - | Form 990PF Sch. B, 2018 · filing |
2014 · 1 contributor · $9K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | Jay Sugarman | Person | New York, NY | $9,000 | - | Form 990PF Sch. B, 2014 · filing |
2013 · 1 contributor · $174K
| # | Contributor | Type | City, state | Total | Noncash | Source |
|---|---|---|---|---|---|---|
| 1 | Jay Sugarman | Person | $174,250 | $174,250 | Form 990PF Sch. B, 2013 · filing |
Contributors listed here are as reported on the filing. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.
Finances
Newest first. Each filing: its name on one row, its figures on the row beneath. Greyed filings are superseded by a later return for the same period and are left out everywhere else on this page.
| Revenue | Expenses | Assets | Net assets | Contributions | Program revenue | Officer pay | Employees | Volunteers |
|---|---|---|---|---|---|---|---|---|
| 2024 · Form 990PF | ||||||||
| $306,156 | $330,614 | $10,454 | $10,454 | $184,753 | - | $0 | - | - |
| 2023 · Form 990PF | ||||||||
| $2,629,321 | $258,583 | $34,912 | $34,912 | $2,603,441 | - | $0 | - | - |
| 2022 · Form 990PF | ||||||||
| $3,085,026 | $325,485 | $8,174 | $8,174 | $3,070,300 | - | $0 | - | - |
| 2021 · Form 990PF | ||||||||
| $109,525 | $176,783 | $145,214 | $145,214 | $90,000 | - | $0 | - | - |
| 2020 · Form 990PF | ||||||||
| $235,291 | $220,555 | $212,472 | $212,472 | $218,000 | - | $0 | - | - |
| 2019 · Form 990PF | ||||||||
| $166,425 | $256,382 | $197,736 | $197,736 | $150,000 | - | $0 | - | - |
| 2018 · Form 990PF | ||||||||
| $428,129 | $326,751 | $287,693 | $287,693 | $415,000 | - | $0 | - | - |
| 2017 · Form 990PF | ||||||||
| $225,084 | $700,323 | $186,315 | $186,315 | $0 | - | $0 | - | - |
| 2016 · Form 990PF | ||||||||
| $96,202 | $592,811 | $661,554 | $661,554 | $0 | - | $0 | - | - |
| 2014 · Form 990PF | ||||||||
| $707,467 | $514,265 | $1,392,142 | $1,392,142 | $9,000 | - | $0 | - | - |
| 2013 · Form 990PF | ||||||||
| $531,961 | $536,533 | $1,198,940 | $1,198,940 | $174,250 | - | $6,000 | - | - |
| 2012 · Form 990PF | ||||||||
| $162,158 | $667,990 | $1,203,512 | $1,203,512 | - | - | $40,000 | - | - |
Funders of this organization
Not reported: no grants to this organization appear in the filings we have (tax years 2010 to 2025).
Similar organizations
Ranked without any AI: same NTEE code first, then the same NTEE group; then revenue within 2x, 5x or 10x; then the same state; then similar name and mission text. Same state only · More (100)
| Organization | State | NTEE | Latest revenue | Latest expenses | Top-paid title | Top pay | Why similar |
|---|---|---|---|---|---|---|---|
| JOHN AND KELLYANNE MURRAY CHARITABLE FOUNDATION | NY | T22 | $297,239 | $149,106 | DIRECTOR | $0 | Same NTEE code T22, revenue within 2x, same state |
| KLEINMAN FAMILY FOUNDATION | NY | T22 | $323,794 | $32,950 | PRESIDENT/TREASURER | $0 | Same NTEE code T22, revenue within 2x, same state |
| RK AND LRS FOUNDATION INC | NY | T22 | $286,257 | $71,877 | TRUSTEE | $3 | Same NTEE code T22, revenue within 2x, same state |
| EDWARD AND SUSAN BLUMENFELD FOUNDATION | NY | T22 | $291,050 | $651,894 | PRESIDENT | $0 | Same NTEE code T22, revenue within 2x, same state |
| KPF FOUNDATION | NY | T22 | $313,044 | $1,077,078 | DIRECTOR/SEC | $0 | Same NTEE code T22, revenue within 2x, same state |
| JACK AND DOROTHY KUPFERBERG FAMILY FOUNDATION | NY | T22 | $296,773 | $375,837 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| SERF FOUNDATION | NY | T22 | $331,186 | $36,380 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| MILLO AND SAM HADDAD FAMILY FOUNDATION | NY | T22 | $316,200 | $299,916 | PRESIDENT | $0 | Same NTEE code T22, revenue within 2x, same state |
| KEREN ZICHRON ARON FOUNDATION | NY | T22 | $292,500 | $231,206 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| JOHN AND AMY PIPERATO FOUNDATION INC | NY | T22 | $300,000 | $58,535 | FOUNDER | $0 | Same NTEE code T22, revenue within 2x, same state |
| ACWORTH FOUNDATION | NY | T22 | $286,774 | $424,779 | Director | $105,802 | Same NTEE code T22, revenue within 2x, same state |
| SKAGGS FAMILY FOUNDATION | NY | T22 | $317,213 | $492,391 | DIRECTOR | $0 | Same NTEE code T22, revenue within 2x, same state |
| SHTESL FAMILY FOUNDATION | NY | T22 | $321,200 | $516,963 | Trustee | $0 | Same NTEE code T22, revenue within 2x, same state |
| SADOVE FAMILY FOUNDATION | NY | T22 | $325,539 | $413,478 | CO-TRUSTEE | $5,000 | Same NTEE code T22, revenue within 2x, same state |
| SG GUPTA FOUNDATION | NY | T22 | $291,522 | $196,486 | President | $0 | Same NTEE code T22, revenue within 2x, same state |
| JEMYS FOUNDATION INC | NY | T22 | $306,543 | $290,503 | President | $0 | Same NTEE code T22, revenue within 2x, same state |
| MOOSA AND SHEILA EBRAHIMIAN AND FAMILY FOUNDATION INC | NY | T22 | $315,221 | $68,580 | President | $0 | Same NTEE code T22, revenue within 2x, same state |
| MARGARET CAMERON AND JAMES M GLICKENHAUS FOUNDATION | NY | T22 | $296,023 | $482,332 | PRESIDENT | $0 | Same NTEE code T22, revenue within 2x, same state |
| ALEXANDER J ROEPERS FOUNDATION | NY | T22 | $318,680 | $262,233 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| KEY INVESTMENTS FOUNDATION | NY | T22 | $289,014 | $341,561 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| RALPH AND LUCY PALLESCHI FAMILY FOUNDATION | NY | T22 | $321,002 | $75,770 | President | $0 | Same NTEE code T22, revenue within 2x, same state |
| STEVEN AND MARCY SCHAEFFER FAMILY FOUNDATION INC | NY | T22 | $285,098 | $289,319 | DIRECTOR, PRESIDENT | $0 | Same NTEE code T22, revenue within 2x, same state |
| MAIMON AND RUTH KIRSCHENBAUM FOUNDATION INC | NY | T22 | $289,685 | $307,443 | Director | $0 | Same NTEE code T22, revenue within 2x, same state |
| HENRY A KISSINGER FOUNDATION | NY | T22 | $286,295 | $0 | TRUSTEE | $0 | Same NTEE code T22, revenue within 2x, same state |
| D&E STEINMETZ FOUNDATION | NY | T22 | $320,543 | $272,621 | Trustee | $0 | Same NTEE code T22, revenue within 2x, same state |
Who funds organizations like this
Grantors that funded the 100 most similar organizations. Ranked by total given to them. Foundations (990-PF) and donor-advised fund sponsors only. Same matching as Funders above (by EIN, or by name for foundations).
The full list · all similar organizations
Where the money went
Every expense line on each return, biggest first: Form 990 Part IX (with its program, management and fundraising columns), 990-EZ Part I, or 990-PF Part I. Event marks lines the organization itself describes as events. “Events” in each summary adds those lines, conferences and meetings, and the direct costs of fundraising events. Unusual is not the same as improper. Many of these patterns have ordinary explanations. Check the filing.
2024 · Form 990PF · $330,614 spent · pay $0 · grants $330,549 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $330,549 | 100.0% | |
| Fees: other professional | $65 | 0.0% | |
| Total | $330,614 | 100% |
2023 · Form 990PF · $258,583 spent · pay $0 · grants $258,500 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $258,500 | 100.0% | |
| Fees: other professional | $83 | 0.0% | |
| Total | $258,583 | 100% |
2022 · Form 990PF · $325,485 spent · pay $0 · grants $325,438 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $325,438 | 100.0% | |
| Fees: other professional | $47 | 0.0% | |
| Total | $325,485 | 100% |
2021 · Form 990PF · $176,783 spent · pay $0 · grants $176,608 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $176,608 | 99.9% | |
| Other expenses | $110 | 0.1% | |
| Fees: other professional | $65 | 0.0% | |
| Total | $176,783 | 100% |
2020 · Form 990PF · $220,555 spent · pay $0 · grants $215,509 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $215,509 | 97.7% | |
| Fees: other professional | $5,046 | 2.3% | |
| Total | $220,555 | 100% |
2019 · Form 990PF · $256,382 spent · pay $0 · grants $250,030 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $250,030 | 97.5% | |
| Fees: other professional | $6,250 | 2.4% | |
| Other expenses | $102 | 0.0% | |
| Total | $256,382 | 100% |
2018 · Form 990PF · $326,751 spent · pay $0 · grants $318,217 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $318,217 | 97.4% | |
| Fees: other professional | $6,249 | 1.9% | |
| Fees: accounting | $2,186 | 0.7% | |
| Other expenses | $99 | 0.0% | |
| Total | $326,751 | 100% |
2017 · Form 990PF · $700,323 spent · pay $0 · grants $685,503 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $685,503 | 97.9% | |
| Fees: other professional | $9,254 | 1.3% | |
| Taxes | $3,595 | 0.5% | |
| Fees: accounting | $1,875 | 0.3% | |
| Other expenses | $96 | 0.0% | |
| Total | $700,323 | 100% |
2016 · Form 990PF · $592,811 spent · pay $0 · grants $570,448 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $570,448 | 96.2% | |
| Fees: other professional | $15,113 | 2.5% | |
| Fees: accounting | $5,293 | 0.9% | |
| Taxes | $1,864 | 0.3% | |
| Other expenses | $93 | 0.0% | |
| Total | $592,811 | 100% |
2014 · Form 990PF · $514,265 spent · pay $0 · grants $458,624 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $458,624 | 89.2% | |
| Fees: other professional | $24,856 | 4.8% | |
| Fees: accounting | $18,000 | 3.5% | |
| Taxes | $12,000 | 2.3% | |
| Other expenses | $785 | 0.2% | |
| Total | $514,265 | 100% |
2013 · Form 990PF · $536,533 spent · pay $6,000 · grants $505,500 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $505,500 | 94.2% | |
| Fees: other professional | $24,313 | 4.5% | |
| Pay: officers, directors, trustees | $6,000 | 1.1% | |
| Taxes | $387 | 0.1% | |
| Other expenses | $333 | 0.1% | |
| Total | $536,533 | 100% |
2012 · Form 990PF · $667,990 spent · pay $40,000 · grants $598,222 · events $0
| Line | As described | Total | Share |
|---|---|---|---|
| Contributions, gifts, grants paid | $598,222 | 89.6% | |
| Pay: officers, directors, trustees | $40,000 | 6.0% | |
| Fees: other professional | $25,241 | 3.8% | |
| Taxes | $4,347 | 0.7% | |
| Other expenses | $180 | 0.0% | |
| Total | $667,990 | 100% |