Nonprofit · EIN 34-1785414
IRVING AND GLORIA FINE FOUNDATION
Tax-exempt (reinstated) · CHAGRIN FALLS, OH 44022
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $592,643 | $540,900 | $51,743 | $5,910,275 | $0 | $5,910,275 |
| December 31, 2024 | 990-PF | $291,054 | $587,901 | -$296,847 | $5,858,532 | $0 | $5,858,532 |
| December 31, 2023 | 990-PF | $246,465 | $403,898 | -$157,433 | $6,155,379 | $0 | $6,155,379 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $250,630
- Net gain from sales of assets
- $342,013
Expenses
- Grants and similar amounts paid
- $439,400
- Excise tax on investment income
- $4,754
Balance sheet and other
- Total assets, start of year
- $5,858,532
- Total assets, end of year
- $5,910,275
- Total liabilities, end of year
- $0
- Net assets, end of year
- $5,910,275
- Fair market value of assets
- $8,915,096
- Net investment income
- $342,013
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 |
|---|---|---|---|
| Gloria Fine 38500 CHAGRIN BLVD, Chagrin Falls, OH 44022 | Trustee | 5 | $0 |
| Amy Nadler 5464 Tayport Rd, Solon, OH 44139 | Trustee | 5 | $0 |
| Randy Fine 3257 Mayfield Rd, Cleveland, OH 44118 | Trustee | 5 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gloria Fine 38500 CHAGRIN BLVD, Chagrin Falls, OH 44022 | Trustee | 5 | $0 |
| Amy Nadler 5464 Tayport Rd, Solon, OH 44139 | Trustee | 5 | $0 |
| Randy Fine 3257 Mayfield Rd, Cleveland, OH 44118 | Trustee | 5 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gloria Fine 38500 CHAGRIN BLVD, Chagrin Falls, OH 44022 | Trustee | 5 | $0 |
| Amy Nadler 5464 Tayport Rd, Solon, OH 44139 | Trustee | 5 | $0 |
| Randy Fine 3257 Mayfield Rd, Cleveland, OH 44118 | Trustee | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 38500 CHAGRIN BLVD, CHAGRIN FALLS, OH 44022-1200
- In care of
- % AMY NADLER
- Signed the 990-PF
- AMY NADLER, Trustee
- Return prepared by
- DiPietro & Gottesman LLC
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
- 34-1785414
- 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
- 2016
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $5,910,275
- Income (IRS master file)
- $1,561,497
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- August 11, 2014
- Reinstated
- Effective November 15, 2015
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $592,643 | $540,900 | $5,910,275 | XML |
| 990-PF | December 2024 | $291,054 | $587,901 | $5,858,532 | XML |
| 990-PF | December 2023 | $246,465 | $403,898 | $6,155,379 | XML |
| 990-PF | December 2022 | – | – | – | 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 34-1785414).
Questions about IRVING AND GLORIA FINE FOUNDATION
- What is the EIN of IRVING AND GLORIA FINE FOUNDATION?
- The employer identification number (EIN) of IRVING AND GLORIA FINE FOUNDATION is 34-1785414.
- Is IRVING AND GLORIA FINE FOUNDATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective November 15, 2015.
- Are donations to IRVING AND GLORIA FINE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does IRVING AND GLORIA FINE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of IRVING AND GLORIA 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 IRVING AND GLORIA 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 IRVING AND GLORIA FINE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does IRVING AND GLORIA FINE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $592,643, expenses of $540,900 and total assets of $5,910,275 at year end.
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All nonprofits in CHAGRIN FALLS · Ohio · Philanthropy, voluntarism and grantmaking foundations