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Nonprofit · EIN 25-6335329

THE FINE FOUNDATION

Tax-exempt · PITTSBURGH, PA 15222

Financials

$3.4M$3.4M2025
Revenue Expenses · by fiscal year end
Financials of THE FINE FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$3,406,459$3,389,645$16,814$176,267$0$176,267
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$3,398,002
Interest
$8,457

Expenses

Grants and similar amounts paid
$2,921,000
Compensation of officers, directors and key employees
$282,959
Salaries, compensation and benefits (total)
$12,500
Disbursements for charitable purposes
$3,375,355

Balance sheet and other

Total assets, start of year
$159,453
Total assets, end of year
$176,267
Total liabilities, end of year
$0
Net assets, end of year
$176,267
Fair market value of assets
$176,267
Qualifying distributions
$3,375,355
Net investment income
$8,457

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.

NameTitleHours / weekCompensationOther / benefits
MICHAEL SMITH
ONE PPG PLACE SUITE 1670, PITTSBURGH, PA 15222
EXECUTIVE DIRECTOR40$174,434$28,720
JUDITH O'TOOLE
ONE PPG PLACE SUITE 1670, PITTSBURGH, PA 15222
DIRECTOR40$83,525$2,615
SUSAN BROWNLEE
ONE PPG PLACE SUITE 1670, PITTSBURGH, PA 15222
SECRETARY2$5,000$0
SUSAN FRIEDBERG KALSON
ONE PPG PLACE SUITE 1670, PITTSBURGH, PA 15222
DIRECTOR2$5,000$0
RICHARD ARMSTRONG
ONE PPG PLACE SUITE 1670, PITTSBURGH, PA 15222
DIRECTOR2$5,000$0
KEITH KANEL
ONE PPG PLACE SUITE 1670, PITTSBURGH, PA 15222
DIRECTOR2$5,000$0
JUDY ROSCOW
ONE PPG PLACE SUITE 1670, PITTSBURGH, PA 15222
DIRECTOR2$5,000$0
CAROLYN FINE FRIEDMAN
ONE PPG PLACE SUITE 1670, PITTSBURGH, PA 15222
VICE CHAIR2$0$0
CARYN RUBINOFF
ONE PPG PLACE SUITE 1670, PITTSBURGH, PA 15222
DIRECTOR2$0$0
SIBYL FINE KING
ONE PPG PLACE SUITE 1670, PITTSBURGH, PA 15222
DIRECTOR2$0$0
DAVID FINE
ONE PPG PLACE SUITE 1670, PITTSBURGH, PA 15222
TREASURER2$0$0
SHEILA REICHER FINE
ONE PPG PLACE SUITE 1670, PITTSBURGH, PA 15222
CHAIR2$0$0

Address and contacts

Address (IRS master file)
1 PPG PL STE 1670, PITTSBURGH, PA 15222-5401
In care of
% FFC CAPITAL CORP
Signed the 990-PF
MICHAEL SMITH, EXECUTIVE DIRECTOR
Phone
(412) 444-3500
Return prepared by
LOUIS PLUNG & COMPANY 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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
25-6335329
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
1990
Accounting year ends
December
Files
Form 990-PF
Assets (IRS master file)
$176,267
Income (IRS master file)
$3,406,459

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025–––IRS
990-PFDecember 2024–––IRS
990-PFDecember 2023$2,132,819$2,132,072$291,241IRS
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 2018–––IRS
990-PFDecember 2017–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about THE FINE FOUNDATION

What is the EIN of THE FINE FOUNDATION?
The employer identification number (EIN) of THE FINE FOUNDATION is 25-6335329.
Is THE FINE FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
Are donations to THE FINE FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does THE FINE FOUNDATION file?
Form 990-PF. Private foundations file every year.
When is the next return of THE FINE FOUNDATION 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 FINE FOUNDATION 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 FINE FOUNDATION?
The 990-PF for the year ended December 31, 2025 lists 12 people; 7 received compensation from the organization, the highest $174,434 (MICHAEL SMITH, EXECUTIVE DIRECTOR).
How much revenue does THE FINE FOUNDATION have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $3,406,459, expenses of $3,389,645 and total assets of $176,267 at year end.

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