Nonprofit · EIN 25-6020192
THE FRANK E RATH SPANG AND COMPANY CHARITABLE TRUST
Tax-exempt · PITTSBURGH, PA 15238
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $221,720 | $302,681 | -$80,961 | $4,597,859 | $0 | $4,597,859 |
| December 31, 2024 | 990-PF | $286,046 | $269,271 | $16,775 | $4,623,459 | $0 | $4,623,459 |
| December 31, 2023 | 990-PF | -$202,243 | $215,404 | -$417,647 | $4,596,417 | $0 | $4,596,417 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $14,574
- Interest
- $205,912
- Net gain from sales of assets
- $1,234
Expenses
- Grants and similar amounts paid
- $275,515
- Compensation of officers, directors and key employees
- $0
- Disbursements for charitable purposes
- $275,515
- Excise tax on investment income
- $2,704
Balance sheet and other
- Total assets, start of year
- $4,623,459
- Total assets, end of year
- $4,597,859
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,597,859
- Fair market value of assets
- $4,604,944
- Qualifying distributions
- $275,515
- Net investment income
- $221,720
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK E RATH JR 110 DELTA DRIVE, PITTSBURGH, PA 15238 | TRUSTEE | 0 | $0 |
| DAVID F RATH 110 DELTA DRIVE, PITTSBURGH, PA 15238 | TRUSTEE | 0 | $0 |
990-PF for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK E RATH JR 110 DELTA DRIVE, PITTSBURGH, PA 15238 | TRUSTEE | 0 | $0 |
| DAVID F RATH 110 DELTA DRIVE, PITTSBURGH, PA 15238 | TRUSTEE | 0 | $0 |
990-PF for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FRANK E RATH JR 110 DELTA DRIVE, PITTSBURGH, PA 15238 | TRUSTEE | 0 | $0 |
| DAVID F RATH 110 DELTA DRIVE, PITTSBURGH, PA 15238 | TRUSTEE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- C/O SPANG COMPANY 110 DELTA DR, PITTSBURGH, PA 15238-0000
- In care of
- % LYNNE ELLIS
- Signed the 990-PF
- FRANK RATH, TRUSTEE
- Phone
- (412) 963-9363
- Return prepared by
- Forvis Mazars LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 25-6020192
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 1958
- Accounting year ends
- December
- Files
- Form 990-PF
- Assets (IRS master file)
- $4,597,859
- Income (IRS master file)
- $4,657,699
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $221,720 | $302,681 | $4,597,859 | IRS |
| 990-PF | December 2024 | $286,046 | $269,271 | $4,623,459 | XML |
| 990-PF | December 2023 | -$202,243 | $215,404 | $4,596,417 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | 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 25-6020192).
Questions about THE FRANK E RATH SPANG AND COMPANY CHARITABLE TRUST
- What is the EIN of THE FRANK E RATH SPANG AND COMPANY CHARITABLE TRUST?
- The employer identification number (EIN) of THE FRANK E RATH SPANG AND COMPANY CHARITABLE TRUST is 25-6020192.
- Is THE FRANK E RATH SPANG AND COMPANY CHARITABLE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1958.
- Are donations to THE FRANK E RATH SPANG AND COMPANY CHARITABLE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does THE FRANK E RATH SPANG AND COMPANY CHARITABLE TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of THE FRANK E RATH SPANG AND COMPANY CHARITABLE TRUST 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 THE FRANK E RATH SPANG AND COMPANY CHARITABLE TRUST last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of THE FRANK E RATH SPANG AND COMPANY CHARITABLE TRUST?
- The 990-PF for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does THE FRANK E RATH SPANG AND COMPANY CHARITABLE TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $221,720, expenses of $302,681 and total assets of $4,597,859 at year end.
Other nonprofits in PITTSBURGH
- UPMC EIN 20-8295721 · last filed 990 for 2025
- HIGHMARK HEALTH EIN 82-1406555 · last filed 990 for 2024
- UNIVERSITY OF PITTSBURGH EIN 25-0965591 · last filed 990 for 2025
- CARNEGIE MELLON UNIVERSITY EIN 25-0969449 · last filed 990 for 2025
- UPMC EIN 25-1778644 · last filed 990 for 2024
- GBU FINANCIAL LIFE EIN 25-0502660 · last filed 990 for 2024
- STEELWORKERS HEALTH & WELFARE FUND EIN 23-1317409 · last filed 990 for 2024
- UNITED STEELWORKERS EIN 25-0818080 · last filed 990 for 2024