Nonprofit · EIN 27-5432974
ROSEMARY M@FRONT CHARITABLE TRUST
Tax-exempt · WHEELING, WV 26003
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $89,688 | $52,717 | $36,971 | $887,080 | $0 | $887,080 |
| December 31, 2024 | 990-PF | $115,933 | $52,985 | $62,948 | $850,109 | $0 | $850,109 |
| December 31, 2023 | 990-PF | $42,181 | $51,949 | -$9,768 | $787,161 | $0 | $787,161 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $29,098
- Interest
- $619
- Net gain from sales of assets
- $59,971
Expenses
- Grants and similar amounts paid
- $42,100
- Disbursements for charitable purposes
- $42,100
- Excise tax on investment income
- $1,134
Balance sheet and other
- Total assets, start of year
- $850,109
- Total assets, end of year
- $887,080
- Total liabilities, end of year
- $0
- Net assets, end of year
- $887,080
- Fair market value of assets
- $1,003,929
- Qualifying distributions
- $42,100
- Net investment income
- $89,688
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 |
|---|---|---|---|
| ROBERT P WISEMAN 1269 NATIONAL ROAD 20, WHEELING, WV 26003 | TRUSTEE | 1 | $0 |
| ELLEN L KITTS 43C SPRINGDALE AVENUE, WHEELING, WV 26003 | TRUSTEE | 1 | $0 |
| W TAYLOR MCCLUSKEY 21 MAPLE AVENUE, WHEELING, WV 26003 | TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT P WISEMAN 1269 NATIONAL ROAD 20, WHEELING, WV 26003 | TRUSTEE | 1 | $0 |
| ELLEN L KITTS 43C SPRINGDALE AVENUE, WHEELING, WV 26003 | TRUSTEE | 1 | $0 |
| W TAYLOR MCCLUSKEY 21 MAPLE AVENUE, WHEELING, WV 26003 | TRUSTEE | 1 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT P WISEMAN 1269 NATIONAL ROAD 20, WHEELING, WV 26003 | TRUSTEE | 1 | $0 |
| ELLEN L KITTS 43C SPRINGDALE AVENUE, WHEELING, WV 26003 | TRUSTEE | 1 | $0 |
| W TAYLOR MCCLUSKEY 21 MAPLE AVENUE, WHEELING, WV 26003 | TRUSTEE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1 BANK PLZ, WHEELING, WV 26003-3543
- In care of
- % WESBANCO BANK
- Signed the 990-PF
- W TAYLOR MCCLUSKEY, TRUSTEE
- Phone
- (304) 234-9400
- Return prepared by
- WESBANCO BANK
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
- 27-5432974
- 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
- 2011
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $887,080
- Income (IRS master file)
- $110,621
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $89,688 | $52,717 | $887,080 | IRS |
| 990-PF | December 2024 | $115,933 | $52,985 | $850,109 | IRS |
| 990-PF | December 2023 | $42,181 | $51,949 | $787,161 | 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 27-5432974).
Questions about ROSEMARY M@FRONT CHARITABLE TRUST
- What is the EIN of ROSEMARY M@FRONT CHARITABLE TRUST?
- The employer identification number (EIN) of ROSEMARY M@FRONT CHARITABLE TRUST is 27-5432974.
- Is ROSEMARY M@FRONT CHARITABLE TRUST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to ROSEMARY M@FRONT CHARITABLE TRUST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ROSEMARY M@FRONT CHARITABLE TRUST file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ROSEMARY M@FRONT 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 ROSEMARY M@FRONT 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 ROSEMARY M@FRONT CHARITABLE TRUST?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does ROSEMARY M@FRONT CHARITABLE TRUST have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $89,688, expenses of $52,717 and total assets of $887,080 at year end.
Other nonprofits in WHEELING
- COMMUNITY FOUNDATION FOR THE OHIO VALLEY INC EIN 31-0908698 · last filed 990 for 2025
- ANN SONNEBORN CHARITABLE FOUNDATION EIN 37-6767775 · last filed 990-PF for 2024
- UNITED WAY OF THE UPPER OHIO VALLEY INC EIN 55-0479446 · last filed 990 for 2025
- ROBERT M NUTTING FAMILY FOUNDATION EIN 81-1539868 · last filed 990-PF for 2024
- WILLIAM O NUTTING FAMILY FOUNDATION EIN 81-1545848 · last filed 990-PF for 2024
- CHRIS HESS FOUNDATION EIN 01-6225742 · last filed 990-PF for 2025
- SARA E BLAKE CHARITABLE FOUNDATION EIN 55-6091949 · last filed 990-PF for 2025
- RAYMOND A AND GERTRUDE D HYER CHARITABLE FOUNDATION EIN 45-4168812 · last filed 990-PF for 2025
All nonprofits in WHEELING · West Virginia · Philanthropy, voluntarism and grantmaking foundations