Sugmad is the Supreme God in the religion of Eckankar. The formless, all embracing, impersonal, infinite, the ocean of love and mercy; from IT flows all life, all truth, all reality; all wisdom, love, and power; all visible lower lords of all regions are it's manifestations; IT takes many forms in order that IT's purposes maybe carried out in all creations, but none of them expresses IT's totality, as it remains formless,impersonal, and all pervading; The Universal Spirit, universal life; the Supreme God; what there is and all there is, so that no name can really be given IT except the poetic name of God, which is Sugmad.
Source: A Cosmic Sea of Words, by Sri Harold Klemp

Simply put, Sugmad is the name of the flow of energy/the Creator of all things, according to Eckankar, the Religion of Light and Sound.

Ignore the write up below as it is incorrect in what Eckists call the IT, which is Sugmad, not Sugmand. Also, the link that was provided, (which I did remove) took the reader to an unofficial site concerning Eckankar which provided incorrect information about the religion. The webpage actually contained slanderous information.