ROGER HASSELMAN FAMILY FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
ROGER HASSELMAN FAMILY FOUNDATION (EIN 87-3580115)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-06-10
IRS object ID
202641619349100404
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-06-10T07:27:36-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN251669808PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Clyde Ferraro & Co LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line175 Larsen DriveAddressLine1Txt
CityDuBoisCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15801ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN873580115EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROGER HASSELMAN FAMILY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlROGEBusinessNameControlTxt
Phone8145940538PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1355 EVERGREEN DRIVEAddressLine1Txt
CityRIDGWAYCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15853ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPATRICIA L HASSELMANPersonNm
Person TitleTrusteePersonTitleTxt
Signature2026-06-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonR LEO FERRARO CPAPreparerPersonNm
PTINP00589043PTIN
Phone8143712141PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$2,344,040FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$452,554ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$9,452InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$9,452InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$9,452InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$33,013DividendsRevAndExpnssAmt
Dividends Net Invst Incm$33,013DividendsNetInvstIncmAmt
Dividends Adj Net Incm$33,013DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$28,131NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$94,758GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$28,131CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm$484NetSTCapitalGainAdjNetIncmAmt
Other Income Rev And Expnss$2,957OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$2,957OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$526,107TotalRevAndExpnssAmt
Total Net Invst Incm$73,553TotalNetInvstIncmAmt
Total Adj Net Incm$42,949TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$5,399OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$5,399OtherProfFeesNetInvstIncmAmt
Other Prof Fees Adj Net Incm$5,399OtherProfFeesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$5,399TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$5,399TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$5,399TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$122,200ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$122,200ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$127,599TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$5,399TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$5,399TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$122,200TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$398,508ExcessRevenueOverExpensesAmt
Net Investment Income$68,154NetInvestmentIncomeAmt
Adjusted Net Income$37,550AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$97,024CashBOYAmt
Cash EOY$74,824CashEOYAmt
Cash EOYFMV$74,824CashEOYFMVAmt
Sav And Temp Cash Invst BOY$250,660SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$78,758SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$78,758SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$1,502,025OtherInvestmentsBOYAmt
Other Investments EOY$2,190,458OtherInvestmentsEOYAmt
Other Investments EOYFMV$2,190,458OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,849,709TotalAssetsBOYAmt
Total Assets EOY$2,344,040TotalAssetsEOYAmt
Total Assets EOYFMV$2,344,040TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,849,709NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$2,344,040NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,849,709TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$2,344,040TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,849,709TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$2,344,040TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,849,709TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$398,508ExcessRevenueOverExpensesAmt
Other Increases$95,823OtherIncreasesAmt
Subtotal$2,344,040SubtotalAmt
Tot Net Ast Or Fund Balances EOY$2,344,040TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (3 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
S & T BANK - S/T COVEREDP2025-02-202025-06-25$19,810$19,326$484$484
S & T BANK - L/T COVEREDP2001-01-012025-12-31$74,335$47,301$27,034$27,034
S & T BANK - L/T CAP GAIN DISTP2001-01-012025-12-31$613$613$613
FieldValueIRS element (for citing)
Capital Gain Net Income$28,131CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss$484NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$947InvestmentIncomeExciseTaxAmt
Subtotal$947SubtotalAmt
Tax Based On Investment Income$947TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$9,191EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$9,191TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Overpayment$8,244OverpaymentAmt
Applied To ES Tax$8,244AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StatePAOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1PATRICIA L HASSELMANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8145940538PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1355 EVERGREEN DRIVEAddressLine1Txt
CityRIDGWAYCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15853ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonPATRICIA L HASSELMANPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1355 EVERGREEN DRIVEAddressLine1Txt
CityRIDGWAYCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15853ZIPCd
FieldValueIRS element (for citing)
TitleTrusteeTitleTxt
Average Hrs Per Wk Devoted To Pos0.00AverageHrsPerWkDevotedToPosRt
Compensation$0CompensationAmt
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$1,680,530AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$245,911AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,926,441TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,926,441AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$28,897CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,897,544NetVlNoncharitableAssetsAmt
Minimum Investment Return$94,877MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$94,877MinimumInvestmentReturnAmt
Tax Based On Investment Income$947TaxBasedOnInvestmentIncomeAmt
Total Tax$947TotalTaxAmt
Distributable Before Adj$93,930DistributableBeforeAdjAmt
Distributable Before Ded$93,930DistributableBeforeDedAmt
Distributable As Adjusted$93,930DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$122,200ExpensesAndContributionsAmt
Qualifying Distributions$122,200QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$93,930DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$64,040ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$234,942ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$274,773ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$573,755TotalExcessDistributionCyovAmt
Qualifying Distributions$122,200QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$93,930AppliedToCurrentYearAmt
Remaining Distri From Corpus$28,270RemainingDistriFromCorpusAmt
Total Corpus$602,025TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$602,025ExcessDistriCyovToNextYrAmt
Excess From Year3$64,040ExcessFromYear3Amt
Excess From Year2$234,942ExcessFromYear2Amt
Excess From Year1$274,773ExcessFromYear1Amt
Excess From Current Year$28,270ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonPATRICIA L HASSELMANRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line1355 EVERGREEN DRIVEAddressLine1Txt
CityRIDGWAYCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15853ZIPCd
FieldValueIRS element (for citing)
Recipient Phone8145940538RecipientPhoneNum
Form And Info And MaterialsLETTER, 501(C)3, ORGANIZATION, EXEMPT PURPOSEFormAndInfoAndMaterialsTxt
Submission DeadlinesNONESubmissionDeadlinesTxt
Restrictions On AwardsLIMITED TO CHARITABLE ORGANIZATIONSRestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (5 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CLEVELAND CLINIC FOUNDATION
9500 EUCLID AVECLEVELANDOH44195NONENCSUPPORT MEDICAL RESEARCH$100,000
RIDGWAY BOROUGH
108 MAIN STREETRIDGWAYPA15853NONENCCROSSWALK PROJECT$2,200
RIDGWAY LITTLE LEAGUE
GRANT RDRIDGWAYPA15853NONENCPURCHASE OF NEW SCOREBOARD$5,000
CAMERON COUNTY OUTDOOR YOUTH ACTIVI
269 NICKLER RDEMPORIUMPA15834NONENCSUPPORT OF OUTDOOR EDUCATION AND EXPERIENCES FOR YOUTH IN THE COMMUNITY$10,000
BELLEFONTE HISTORICAL RAILROAD SOCI
320 W HIGH STBELLEFONTEPA16823NONENCRESTORATION OF RAILROAD MOTORCAR$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$122,200TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$9,452RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$33,013RelatedOrExemptFunctionIncmAmt

Other Investment Income OtherInvestmentIncomeGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$2,957RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$28,131RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$73,553RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$73,553TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonPATRICIA L HASSELMANContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1355 EVERGREEN DRIVEAddressLine1Txt
CityRIDGWAYCityNm
State AbbreviationPAStateAbbreviationCd
ZIP15853ZIPCd
FieldValueIRS element (for citing)
Total Contributions$452,554TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash PropertySECURITIESNoncashPropertyDesc
Fair Market Value$452,554FairMarketValueAmt
Received2025-12-24ReceivedDt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescOther Investment IncomeDesc
Revenue And Expenses Per Books$2,957RevenueAndExpensesPerBooksAmt
Net Investment Income$2,957NetInvestmentIncomeAmt

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescUNREALIZED GAIN ON INVESTMENTSDesc
Amt$95,823Amt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT FEESCategoryTxt
Amt$5,399Amt
Net Investment Income$5,399NetInvestmentIncomeAmt
Adjusted Net Income$5,399AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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