Nonprofit · EIN 82-1321263
SEXUAL MINORITIES UGANDA USA INCORPORATED
Also known as SMUG USA
Tax-exempt · BOSTON, MA 02116
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $238,559 | $222,535 | $16,024 | $16,024 | $0 | $16,024 |
| December 31, 2024 | 990 | $325,415 | $390,061 | -$64,646 | $17,218 | $0 | $17,218 |
| December 31, 2023 | 990 | $508,894 | $472,338 | $36,556 | $47,374 | $0 | $47,374 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $238,559
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $875
- Travel
- $33,728
- Program services (functional)
- $217,106
- Management and general (functional)
- $5,429
Balance sheet and other
- Total assets, start of year
- $17,218
- Total assets, end of year
- $16,024
- Total liabilities, end of year
- $0
- Net assets, end of year
- $16,024
- Gross receipts
- $238,559
- Employees
- 0
- Year formed
- 2017
- State of legal domicile
- MA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK MUGISHA | PRESIDENT/DIRECTOR Trustee or director, Officer, Key employee | 10 | $0 |
| DANIEL CURLEY | TREASURER/ COO Trustee or director, Officer, Key employee | 20 | $0 |
| RONALD MWESIGWA | CLERK Trustee or director, Officer, Key employee | 2 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK MUGISHA | PRESIDENT/DIRECTOR Trustee or director, Officer, Key employee | 10 | $0 |
| DANIEL CURLEY | TREASURER/ COO Trustee or director, Officer, Key employee | 20 | $0 |
| RONALD MWESIGWA | CLERK Trustee or director, Officer, Key employee | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK MUGISHA | PRESIDENT/DIRECTOR Trustee or director, Officer, Key employee | 10 | $0 |
| DANIEL CURLEY | TREASURER/ COO Trustee or director, Officer, Key employee | 20 | $0 |
| RONALD MWESIGWA | CLERK Trustee or director, Officer, Key employee | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 867 BOYLSTON STREET 5TH FLOOR STE 1, BOSTON, MA 02116-2774
- In care of
- % DANIEL J CURLEY
- Principal officer (990 for 2025)
- DANIEL CARLEY, 867 BOYLSTON STREET STE 1354, BOSTON, MA 02116
- Signed the 990
- DANIEL CARLEY, PRESIDENT
- Website
- WWW.SMUGINTERNATIONAL.ORG
- 990-N for 2018 filed under this EIN
- Most likely by a chapter, club or affiliate (it says receipts are normally $50,000 or less). Officer: Frank C Mugisha, 22 Morrill Street, Boston MA 02125. Mailing address: 22 MORRILL ST, BOSTON MA 021251937.
- Return prepared by
- Zack Michta CPA
Mission
The purpose of SMUG-International, Inc., LGBTI Rights NGO, is to support the activities and programs of Sexual Minorities Uganda located in Kampala, Uganda. Support is in the form of fundraising, grant writing administration, strategic planning, networking, organization linkages and contracting with like USA organizations, along with advising and
Program accomplishments
- SMUG/USA is a USA/IRS - 501c3 non-profit corporation and its purpose as a LGBTI Rights NGO is to support the activities and programs of Sexual Minorities Uganda located in Kampala, Uganda. Support is in the form of fundraising, grant writing administration, strategic planning, networking, linkages and contracting with like USA organizations, along with advising and coaching SMUG membership organization leadership.Expenses $217,106 · revenue $238,559
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-1321263
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R26)
- Assets (IRS master file)
- $16,024
- Income (IRS master file)
- $238,559
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $238,559 | $222,535 | $16,024 | XML |
| 990 | December 2024 | $325,415 | $390,061 | $17,218 | XML |
| 990 | December 2023 | $508,894 | $472,338 | $47,374 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2018 Officer: Frank C Mugisha Filed under this EIN, most likely by a chapter or affiliate | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | 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 82-1321263).
Questions about SEXUAL MINORITIES UGANDA USA INCORPORATED
- What is the EIN of SEXUAL MINORITIES UGANDA USA INCORPORATED?
- The employer identification number (EIN) of SEXUAL MINORITIES UGANDA USA INCORPORATED is 82-1321263.
- Is SEXUAL MINORITIES UGANDA USA INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to SEXUAL MINORITIES UGANDA USA INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SEXUAL MINORITIES UGANDA USA INCORPORATED file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SEXUAL MINORITIES UGANDA USA INCORPORATED 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 SEXUAL MINORITIES UGANDA USA INCORPORATED last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SEXUAL MINORITIES UGANDA USA INCORPORATED?
- The 990 for the year ended December 31, 2025 names DANIEL CARLEY.
- Who are the officers and directors of SEXUAL MINORITIES UGANDA USA INCORPORATED?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SEXUAL MINORITIES UGANDA USA INCORPORATED have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $238,559, expenses of $222,535 and total assets of $16,024 at year end.
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