THE FINE FOUNDATION: Form 990PF, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- THE FINE FOUNDATION (EIN 25-6335329)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-13
- IRS object ID
- 202333179349101873
- Schema version
- 2022v5.0
- 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
- Form 990-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- General Explanation Attachment
- Investments Other Schedule2
- Land Etc Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Professional Fees Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-13T11:45:00-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 251637458 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOUIS PLUNG & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 420 FT DUQUESNE BLVD STE 1900 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 256335329 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE FINE FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | C/O FFC CAPITAL CORPORATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FINE | BusinessNameControlTxt |
| Phone | 4124443500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PPG PLACE 1670 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JUDITH O'TOOLE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4124443500 | PhoneNum |
| Signature | 2023-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JUDITH | PersonFirstNm |
| Person Last | OTOOLE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DENNIS J LOUGHRAN | PreparerPersonNm |
| PTIN | P00538048 | PTIN |
| Phone | 4122818771 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $289,369 | FMVAssetsEOYAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $2,667,552 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $975 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $975 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $412 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $412 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $216 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $216 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $216 | CapGainNetIncmNetInvstIncmAmt |
| Other Income Rev And Expnss | $86,328 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $0 | OtherIncomeNetInvstIncmAmt |
| Total Rev And Expnss | $2,755,483 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,603 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $200,588 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $200,588 | CompOfcrDirTrstDsbrsChrtblAmt |
| Oth Empl Slrs Wgs Rev And Expnss | $103,157 | OthEmplSlrsWgsRevAndExpnssAmt |
| Oth Empl Slrs Wgs Net Invst Incm | $0 | OthEmplSlrsWgsNetInvstIncmAmt |
| Oth Empl Slrs Wgs Dsbrs Chrtbl | $132,880 | OthEmplSlrsWgsDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $38,320 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $0 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $38,320 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $9,491 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $1,519 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $7,972 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $5,115 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,279 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $3,836 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $13,341 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $3,121 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $10,220 | OtherProfFeesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $946 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Trav Conf Meeting Rev And Expnss | $111 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $111 | TravConfMeetingDsbrsChrtblAmt |
| Printing And Pub Rev And Expnss | $1,850 | PrintingAndPubRevAndExpnssAmt |
| Printing And Pub Net Invst Incm | $0 | PrintingAndPubNetInvstIncmAmt |
| Printing And Pub Dsbrs Chrtbl | $1,850 | PrintingAndPubDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $31,971 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $31,971 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $404,890 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $5,919 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $427,748 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $2,162,834 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $2,162,834 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $2,567,724 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $5,919 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $2,590,582 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $187,759 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $37,084 | CashBOYAmt |
| Cash EOY | $55,256 | CashEOYAmt |
| Cash EOYFMV | $55,256 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $44,717 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $214,453 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $214,453 | SavAndTempCashInvstEOYFMVAmt |
| Other Investments BOY | $18,861 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $19,489 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $18,364 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $14,241 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $12,945 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $2,073 | LandBOYAmt |
| Land EOY | $1,296 | LandEOYAmt |
| Land EOYFMV | $1,296 | LandEOYFMVAmt |
| Total Assets BOY | $102,735 | TotalAssetsBOYAmt |
| Total Assets EOY | $290,494 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $289,369 | TotalAssetsEOYFMVAmt |
| Total Liabilities BOY | $0 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Capital Stock BOY | $0 | CapitalStockBOYAmt |
| Capital Stock EOY | $0 | CapitalStockEOYAmt |
| Additional Paid In Capital BOY | $0 | AdditionalPaidInCapitalBOYAmt |
| Additional Paid In Capital EOY | $0 | AdditionalPaidInCapitalEOYAmt |
| Retained Earning BOY | $102,735 | RetainedEarningBOYAmt |
| Retained Earning EOY | $290,494 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $102,735 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $290,494 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $102,735 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $290,494 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $102,735 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $187,759 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $290,494 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $290,494 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | CAPITAL GAINS DIVIDENDS | PropertyDesc |
| How Acquired | P | HowAcquiredCd |
| Gross Sales Price | $216 | GrossSalesPriceAmt |
| Gain Or Loss | $216 | GainOrLossAmt |
| Gains Minus Excess Or Losses | $216 | GainsMinusExcessOrLossesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $216 | CapitalGainNetIncomeAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $0 | InvestmentIncomeExciseTaxAmt |
| Tax Under Section511 | $0 | TaxUnderSection511Amt |
| Subtotal | $0 | SubtotalAmt |
| Subtitle A Tax | $0 | SubtitleATaxAmt |
| Tax Based On Investment Income | $0 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $872 | EstimatedPlusOvpmtIncmTxAmt |
| Exempt Frgn Org Tax Wthld At Srce | $0 | ExemptFrgnOrgTaxWthldAtSrceAmt |
| Extsn Request Income Tax Paid | $0 | ExtsnRequestIncomeTaxPaidAmt |
| Backup Withholding Withheld | $0 | BackupWithholdingWithheldAmt |
| Total Payments And Credits | $872 | TotalPaymentsAndCreditsAmt |
| Es Penalty | $0 | EsPenaltyAmt |
| Overpayment | $872 | OverpaymentAmt |
| Applied To ES Tax | $872 | AppliedToESTaxAmt |
| Refund | $0 | RefundAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | 0 | LegislativePoliticalActyInd |
| More Than100 Spent | 0 | MoreThan100SpentInd |
| Form1120 POL Filed | 0 | Form1120POLFiledInd |
| Section4955 Organization Tax | $0 | Section4955OrganizationTaxAmt |
| Section4955 Managers Tax | $0 | Section4955ManagersTaxAmt |
| Tax Reimbursed | $0 | TaxReimbursedAmt |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | 0 | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (1) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (1) | AtLeast5000InAssetsInd |
| Org Report Or Register State | PA | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (1) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | 0 | PrivateOperatingFoundationInd |
| New Substantial Contributors | 0 | NewSubstantialContributorsInd |
| Own Controlled Entity | 0 | OwnControlledEntityInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (1) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUDITH O'TOOLE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4124443500 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PPG PLACE SUITE 1670 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | 0 | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | 0 | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | 0 | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | Yes (1) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (1) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | 0 | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | 0 | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | Yes (1) | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | 0 | UncorrectedPriorActsInd |
| Undistributed Income PY | 0 | UndistributedIncomePYInd |
| Business Holdings | 0 | BusinessHoldingsInd |
| Jeopardy Investments | 0 | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | 0 | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | 0 | InfluenceLegislationInd |
| Influence Election | 0 | InfluenceElectionInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Noncharitable Purpose | 0 | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (11 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| JUDITH O'TOOLE | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | EXECUTIVE DIRECTOR | 40.00 | $145,865 | $2,832 | $0 |
| SUSAN BROWNLEE | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | SECRETARY | 2.00 | $5,000 | $0 | $0 |
| RICHARD ARMSTRONG | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | DIRECTOR | 2.00 | $5,000 | $0 | $0 |
| SUSAN FRIEDBERG KALSON | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | DIRECTOR | 2.00 | $5,000 | $0 | $0 |
| KEITH KANEL | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | DIRECTOR | 2.00 | $5,000 | $0 | $0 |
| JUDY ROSCOW | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | TREASURER | 2.00 | $5,000 | $0 | $0 |
| DAVID FINE | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| CAROLYN FINE FRIEDMAN | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | VICE CHAIR | 2.00 | $0 | $0 | $0 |
| SIBYL FINE KING | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| SHEILA REICHER FINE | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | CHAIR | 2.00 | $0 | $0 | $0 |
| MICHAEL SMITH | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | OPERATIONS AND PROGRAM OFFICER | 40.00 | $29,723 | $4,764 | $0 |
Compensation Highest Paid Empl CompensationHighestPaidEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CYNTHIA FERENCE-KELLY | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PPG PLACE SUITE 1670 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | OPERATIONS & PROGRAM | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 40.00 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $100,161 | CompensationAmt |
| Employee Benefits | $6,441 | EmployeeBenefitsAmt |
| Expense Account | $0 | ExpenseAccountAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Employee Paid Over50k | 0 | OtherEmployeePaidOver50kCnt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
| Contractor Paid Over50k | 0 | ContractorPaidOver50kCnt |
Sum Of Program Related Invst SumOfProgramRelatedInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $18,601 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $112,002 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $130,603 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $130,603 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $1,959 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $128,644 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $6,432 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $6,432 | MinimumInvestmentReturnAmt |
| Total Tax | $0 | TotalTaxAmt |
| Distributable Before Adj | $6,432 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $6,432 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $6,432 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $2,590,582 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $2,590,582 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $6,432 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $3,040,623 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $3,038,975 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $2,629,511 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $1,881,851 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $3,145,402 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $13,736,362 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $2,590,582 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $6,432 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $2,584,150 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $16,320,512 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Prior Year Deficiency Or Tax | $0 | PriorYearDeficiencyOrTaxAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Corpus Distri170b1 E Or4942g3 | $0 | CorpusDistri170b1EOr4942g3Amt |
| Excess Distri Cyov From Yr5 | $3,040,623 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $13,279,889 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $3,038,975 | ExcessFromYear4Amt |
| Excess From Year3 | $2,629,511 | ExcessFromYear3Amt |
| Excess From Year2 | $1,881,851 | ExcessFromYear2Amt |
| Excess From Year1 | $3,145,402 | ExcessFromYear1Amt |
| Excess From Current Year | $2,584,150 | ExcessFromCurrentYearAmt |
Supplementary Information SupplementaryInformationGrp
Application Submission Info ApplicationSubmissionInfoGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Person | MICHAEL SMITH | RecipientPersonNm |
Recipient US Address RecipientUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PPG PLACE SUITE 1670 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient Phone | 4124443521 | RecipientPhoneNum |
| Recipient Email Address | INFO@THEFINEFOUNDATION.ORG | RecipientEmailAddressTxt |
| Form And Info And Materials | ONLINE APPLICATION AND SATISFACTION OF GRANT PROPOSAL REQUIREMENTS | FormAndInfoAndMaterialsTxt |
| Submission Deadlines | NINE WEEKS PRIOR TO THE BOARD MEETINGS HELD IN THE SPRING AND FALL | SubmissionDeadlinesTxt |
| Restrictions On Awards | THE FOUNDATION SUPPORTS ARTS AND CULTURE, JEWISH LIFE, PITTSBURGH PHILANTHROPIES, SCIENCE & MEDICINE, AND OTHER WORTHY CHARITIES AS DETERMINED BY THE BOARD OF DIRECTORS. | RestrictionsOnAwardsTxt |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (68 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| ALZHEIMER'S COMMUNITY CARE | |||||||
| 800 NORTHPOINT PARKWAY STE 101-B | WEST PALM BEACH | FL | 33407 | N/A | PC | GENERAL OPERATIONS | $100 |
| ARC OF MARTIN COUNTY THE | |||||||
| 2001 S KANNER HIGHWY | STUART | FL | 34994 | N/A | PC | GENERAL OPERATIONS | $500 |
| ARTS COUNCIL THE | |||||||
| 80 E OCEAN BLVD | STUART | FL | 34994 | N/A | PC | GENERAL OPERATIONS | $300 |
| ARTS FOUNDATION OF MARTIN COUNTY | |||||||
| 80 E OCEAN BLVD | STUART | FL | 34994 | N/A | PC | GENERAL OPERATIONS | $1,000 |
| ATLANTIC CLASSICAL ORCHESTRA | |||||||
| 415 AVENUE A STE 206 | FORT PIERCE | FL | 34950 | N/A | PC | GENERAL OPERATIONS | $1,000 |
| ATTACK THEATRE | |||||||
| 212 45TH ST | PITTSBURGH | PA | 15201 | N/A | PC | BEHIND OURSELF CONCEALED | $10,000 |
| BETHLEHEM HAVEN | |||||||
| 905 WATSON ST | PITTSBURGH | PA | 15219 | N/A | PC | GENERAL OPERATIONS | $2,500 |
| BRADDOCK CARNEGIE LIBRARY ASSOCIATION | |||||||
| 419 LIBRARY ST | BRADDOCK | PA | 15104 | N/A | PC | BCLA RENOVATION PROJECT | $10,000 |
| BUNKER PROJECTS | |||||||
| 5106 PENN AVE | PITTSBURGH | PA | 15224 | N/A | PC | STRATEGIC GROWTH | $5,000 |
| CARING CHILDREN CLOTHING CHILDREN INC | |||||||
| 7985 SW JACK JAMES DR | STUART | FL | 34997 | N/A | PC | GENERAL OPERATIONS | $500 |
| CARNEGIE MUSEUMS OF PITTSBURGH | |||||||
| 4400 FORBES AVE | PITTSBURGH | PA | 15213 | N/A | PC | CURATORIAL VISION FUND | $25,000 |
| CARNEGIE MUSEUMS OF PITTSBURGH | |||||||
| 4400 FORBES AVE | PITTSBURGH | PA | 15213 | N/A | PC | THE MILTON AND SHEILA FINE COLLECTION EXHIBITION | $75,000 |
| CARNEGIE MUSEUMS OF PITTSBURGH | |||||||
| 4400 FORBES AVE | PITTSBURGH | PA | 15213 | N/A | PC | ANNUAL FUND | $10,000 |
| CARNEGIE MUSEUMS OF PITTSBURGH | |||||||
| 4400 FORBES AVE | PITTSBURGH | PA | 15213 | N/A | PC | CURATOR OF ART FOR THE ANDY WARHOL MUSEUM | $288,000 |
| CARNEGIE MUSEUMS OF PITTSBURGH | |||||||
| 4400 FORBES AVE | PITTSBURGH | PA | 15213 | N/A | PC | CARNEGIE INTERNATIONAL EXHIBITIONS | $804,000 |
| CHILDREN'S MUSEUM OF PITTSBURGH | |||||||
| 10 CHILDRENS WAY | PITTSBURGH | PA | 15212 | N/A | PC | F.I.N.E. ARTIST RESIDENCY PROGRAM | $20,000 |
| CHILDREN'S MUSEUM OF THE TREASURE COAST | |||||||
| PO BOX 2147 | STUART | FL | 34995 | N/A | PC | GENERAL OPERATIONS | $100 |
| CITY OF ASYLUM PITTSBURGH | |||||||
| 40 W NORTH AVE | PITTSBURGH | PA | 15212 | N/A | PC | PROGRAMMING @ ALPHABET CITY | $10,000 |
| CITY THEATRE COMPANY | |||||||
| 1300 BINGHAM ST | PITTSBURGH | PA | 15203 | N/A | PC | GENERAL OPERATIONS | $10,000 |
| COMMUNITY FOUNDATION MARTIN-ST LUCIE THE | |||||||
| 851 SE MONTEREY COMMONS BLVD | STUART | FL | 34996 | N/A | PC | GENERAL OPERATIONS | $1,100 |
| CONTEMPORARY CRAFT | |||||||
| 5646 BUTLER STREET | PITTSBURGH | PA | 15201 | N/A | PC | STRATEGIC GROWTH | $10,000 |
| FILM PITTSBURGH | |||||||
| 1789 S BRADDOCK AVE SUITE 565 | PITTSBURGH | PA | 15218 | N/A | PC | PROGRAM SUPPORT | $10,000 |
| FRICK ART & HISTORICAL CENTER | |||||||
| 7227 REYNOLDS STREET | PITTSBURGH | PA | 15208 | N/A | PC | COMPREHENSIVE OUTDOOR LIGHTING PROJECT | $15,000 |
| FRIENDS OF THE LYRIC INC | |||||||
| 59 SW FLAGLER AVE | STUART | FL | 34994 | N/A | PC | GENERAL OPERATIONS | $10,000 |
| FRIENDS OF VOLUNTEERS IN MEDICINE CLINIC | |||||||
| 417 SE BALBOA AVE | STUART | FL | 34994 | N/A | PC | GENERAL OPERATIONS | $100 |
| FRIENDSHIP CIRCLE OF PITTSBURGH | |||||||
| 1922 MURRAY AVENUE | PITTSBURGH | PA | 15217 | N/A | PC | CAPACITY BUILDING | $5,000 |
| GREATER PITTSBURGH COMMUNITY FOOD BANK | |||||||
| 1 NORTH LINDEN ST | DUQUESNE | PA | 15110 | N/A | PC | NOURISHING INDIVIDUALS AND FAMILIES PROGRAM | $10,000 |
| GREATER PITTSBURGH COMMUNITY FOOD BANK | |||||||
| 1 NORTH LINDEN ST | DUQUESNE | PA | 15110 | N/A | PC | GENERAL OPERATIONS | $700 |
| HARVARD BUSINESS SCHOOL | |||||||
| PO BOX 412275 | BOSTON | MA | 02241 | N/A | PC | GENDER INITIATIVE | $1,500 |
| HILLEL INTERNATIONAL | |||||||
| 800 8TH STREET NW | WASHINGTON | DC | 20001 | N/A | PC | ROSS/MAKOVSKY HILLEL CAMPUS TOUR | $10,000 |
| HILLEL JEWISH UNIVERSITY CENTER OF PITTSBURGH | |||||||
| 4607 FORBES AVENUE | PITTSBURGH | PA | 15213 | N/A | PC | LEADERSHIP AND WELLNESS MASTERCLASS | $5,000 |
| HISTORICAL SOCIETY OF MARTIN COUNTY DBA THE ELLIOTT MUSEUM | |||||||
| 825 NE OCEAN BLVD | STUART | FL | 34996 | N/A | PC | GENERAL OPERATIONS | $100 |
| HOUSE OF HOPE | |||||||
| 2484 SE BONITA ST | STUART | FL | 34997 | N/A | PC | GENERAL OPERATIONS | $500 |
| HUMANE SOCIETY OF THE TREASURE COAST | |||||||
| 4100 SW LEIGHTON FARM AVE | PALM CITY | FL | 34990 | N/A | PC | GENERAL OPERATIONS | $100 |
| JEWISH ASSOCIATION ON AGING | |||||||
| 200 JHF DR | PITTSBURGH | PA | 15217 | N/A | PC | ANATHAN ADULT DAY MEMORY CARE SERVICES | $10,000 |
| JEWISH COMMUNITY CENTER OF GREATER PITTSBURGH | |||||||
| 5738 FORBES AVE | PITTSBURGH | PA | 15217 | N/A | PC | NUTRITIONAL NEEDS PROGRAMS | $15,000 |
| JEWISH FAMILY AND COMMUNITY SERVICES | |||||||
| 828 HAZELWOOD AVE | PITTSBURGH | PA | 15217 | N/A | PC | EMPLOYABLE PROGRAM | $15,000 |
| JEWISH FEDERATION OF GREATER PITTSBURGH | |||||||
| 2000 TECHNOLOGY DR | PITTSBURGH | PA | 15219 | N/A | PC | ANNUAL FUND | $40,000 |
| JEWISH FEDERATION OF GREATER PITTSBURGH | |||||||
| 2000 TECHNOLOGY DR | PITTSBURGH | PA | 15219 | N/A | PC | CAPSTONE GRADE LEVEL STUDY TOURS | $20,000 |
| LIBRARY FOUNDATION OF MARTIN COUNTY | |||||||
| 2351 SE MONTEREY RD | STUART | FL | 34996 | N/A | PC | GENERAL OPERATIONS | $1,000 |
| MAGEE-WOMENS RESEARCH INSTITUTE AND FOUNDATION | |||||||
| 3240 CRAFT PLACE SUITE 100 | PITTSBURGH | PA | 15213 | N/A | PC | REPRODUCTIVE SERVICES SUPPORT | $10,000 |
| MARTIN MEMORIAL FOUNDATION | |||||||
| PO BOX 9033 | STUART | FL | 34995 | N/A | PC | GENERAL OPERATIONS | $1,000 |
| MATTRESS FACTORY | |||||||
| 500 SAMPSONIA WAY | PITTSBURGH | PA | 15212 | N/A | PC | ARTISTIC PROGRAMMING | $20,000 |
| NEIGHBORHOOD RESILIENCE PROJECT | |||||||
| 2038 BEDFORD AVENUE | PITTSBURGH | PA | 15219 | N/A | PC | FREE HEALTH CENTER | $10,000 |
| PITTSBURGH GLASS CENTER | |||||||
| 5472 PENN AVE | PITTSBURGH | PA | 15206 | N/A | PC | GENERAL OPERATIONS | $10,000 |
| PITTSBURGH PUBLIC THEATER | |||||||
| 621 PENN AVE | PITTSBURGH | PA | 15222 | N/A | PC | PERFORMING ARTS SEASON | $10,000 |
| PITTSBURGH SYMPHONY ORCHESTRA | |||||||
| 600 PENN AVE | PITTSBURGH | PA | 15222 | N/A | PC | GENERAL OPERATIONS | $15,000 |
| PITTSBURGH TRUST FOR CULTURAL RESOURCES | |||||||
| 803 LIBERTY AVENUE | PITTSBURGH | PA | 15222 | N/A | PC | FESTIVALS SUPPORT | $25,000 |
| PLANNED PARENTHOOD OF SOUTH EAST AND NORTH FLORIDA | |||||||
| 2300 NORTH FLORIDA MANGO RD | WEST PALM BEACH | FL | 33409 | N/A | PC | GENERAL OPERATIONS | $600 |
| PRESIDENT AND FELLOWS OF HARVARD COLLEGE | |||||||
| 1033 MASSACHUSETTS AVE STE 3 | CAMBRIDGE | MA | 02138 | N/A | PC | GENERAL OPERATIONS | $2,000 |
| PRESIDENT AND FELLOWS OF HARVARD COLLEGE | |||||||
| 1033 MASSACHUSETTS AVE STE 3 | CAMBRIDGE | MA | 02138 | N/A | PC | HARVARD ART MUSEUMS | $1,500 |
| QUANTUM THEATRE | |||||||
| 5907 PENN AVE STE 210 | PITTSBURGH | PA | 15206 | N/A | PC | CREATORS' CIRCLE FUND | $10,000 |
| REPAIR THE WORLD | |||||||
| 322 W 52ND ST | NEW YORK | NY | 10101 | N/A | PC | SOLIDARITY AND REFLECTION SERIES | $5,000 |
| RIVERVIEW TOWERS | |||||||
| 52 GARETTA STREET | PITTSBURGH | PA | 15217 | N/A | PC | CONGREGATE HOUSING SERVICES PROGRAM | $5,000 |
| SAFESPACE | |||||||
| 612 SE DIXIE HWY | STUART | FL | 34994 | N/A | PC | GENERAL OPERATIONS | $1,000 |
| SANDHILL COVE FOUNDATION INC | |||||||
| 1500 SW CAPRI ST | PALM CITY | FL | 34990 | N/A | PC | GENERAL OPERATIONS | $1,200 |
| SETON HILL UNIVERSITY | |||||||
| 1 SETON HILL DRIVE | GREENSBURG | PA | 15601 | N/A | PC | NCCHE ANNIVERSARY PROGRAMMING | $5,000 |
| SILVER EYE CENTER FOR PHOTOGRAPHY | |||||||
| 4828 PENN AVENUE | PITTSBURGH | PA | 15224 | N/A | PC | SCHOLARS @ SILVER EYE | $12,500 |
| SQUIRREL HILL HEALTH CENTER | |||||||
| 4516 BROWNS HILL RD | PITTSBURGH | PA | 15217 | N/A | PC | GENERAL OPERATIONS | $5,000 |
| TEMPLE BEIT HAYAM | |||||||
| 951 SE MONTEREY COMMONS BLVD | STUART | FL | 34996 | N/A | PC | GENERAL OPERATIONS | $3,000 |
| TREE OF LIFE | |||||||
| 5898 WILKINS AVENUE | PITTSBURGH | PA | 15217 | N/A | PC | REMEMBER. REBUILD. RENEW. CAMPAIGN | $75,000 |
| TYKES AND TEENS | |||||||
| 3577 SW CORPORATE PARKWAY | PALM CITY | FL | 34990 | N/A | PC | GENERAL OPERATIONS | $1,000 |
| UNITED WAY OF MARTIN COUNTY | |||||||
| 10 SE CENTRAL PARKWAY | STUART | FL | 34994 | N/A | PC | GENERAL OPERATIONS | $100 |
| UNITED WAY OF SOUTHWESTERN PENNSYLVANIA | |||||||
| 1250 PENN AVE | PITTSBURGH | PA | 15222 | N/A | PC | IMPACT FUND | $15,000 |
| UNIVERSITY OF PITTSBURGH | |||||||
| 107 PARK PLAZA 128 NORTH CRAIG ST | PITTSBURGH | PA | 15260 | N/A | PC | FINE FOUNDATION SUMMER FELLOWSHIP PROGRAM | $10,000 |
| UNIVERSITY OF PITTSBURGH | |||||||
| 107 PARK PLAZA 128 NORTH CRAIG ST | PITTSBURGH | PA | 15260 | N/A | PC | SITE-SPECIFIC INSTALLATION AT THE UAG | $12,500 |
| UNIVERSITY OF PITTSBURGH | |||||||
| 107 PARK PLAZA 128 NORTH CRAIG ST | PITTSBURGH | PA | 15260 | N/A | PC | RESEARCH IN THE DEPT OF OPTHALMOLOGY | $433,334 |
| WESTERN PENNSYLVANIA CONSERVANCY | |||||||
| 800 WATERFRONT DRIVE | PITTSBURGH | PA | 15222 | N/A | PC | ARTIST AND SCHOLAR-IN-RESIDENCE PROGRAM | $10,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $2,162,834 | TotalGrantOrContriPdDurYrAmt |
Grant Or Contri Apprv For Fut GrantOrContriApprvForFutGrp (2 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| CARNEGIE MUSEUMS OF PITTSBURGH | |||||||
| 4400 FORBES AVE | PITTSBURGH | PA | 15213 | N/A | PC | CURATORIAL VISION FUND | $25,000 |
| CARNEGIE MUSEUMS OF PITTSBURGH | |||||||
| 4400 FORBES AVE | PITTSBURGH | PA | 15213 | N/A | PC | THE MILTON AND SHEILA FINE COLLECTION EXHIBITION | $75,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Apprv Fut | $100,000 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $975 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $412 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $216 | ExclusionAmt |
Other Revenue Described OtherRevenueDescribedGrp (3 entries)
| DescDesc | ExclusionExclusionCd | ExclusionExclusionAmt |
|---|---|---|
| UNIV PGH UNSPENT GRANT | 01 | $1,762 |
| OTHER INCOME | 01 | $1,434 |
| TREAS. REG. 53-4941(E)-1(C) CORRECTION | 01 | $83,132 |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $87,931 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $87,931 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | 0 | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | 0 | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | 0 | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | 0 | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | 0 | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | 0 | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | 0 | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | 0 | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | 0 | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | 0 | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MILTON FINE REVOCABLE TRUST | BusinessNameLine1Txt |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PPG PLACE SUITE 1670 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $2,667,552 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEE | CategoryTxt |
| Amt | $5,115 | Amt |
| Net Investment Income | $1,279 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $3,836 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Property | FURNITURE & FIXTURES | PropertyDesc |
| Cost Or Other Basis | $14,072 | CostOrOtherBasisAmt |
| Prior Year Depreciation | $11,999 | PriorYearDepreciationAmt |
| Rt | 0.000000000000 | Rt |
| Current Year Expense | $946 | CurrentYearExpenseAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
General Explanation Attachment GeneralExplanationAttachment
General Explanation GeneralExplanationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DISCLOSURE | IdentifierTxt |
| Form And Line Reference | PART VI-B QUESTIONS 1B | FormAndLineReferenceDesc |
| Medium Explanation | THE FINE FOUNDATIONEIN # 25-6335329SUPPLEMENT TO 2022 FORM 990-PF, PART VI-BDISCLOSURE BY THE FINE FOUNDATION OF PAYMENTS MADE TO FFC CAPITAL CORPORATION (EIN #25-6335329) IN PART VI-B OF 2022 FORM 990-PF OF THE FINE FOUNDATION (THE "FOUNDATION"), THE FOUNDATION ANSWERED AFFIRMATIVELY TO QUESTIONS 1(A)(3) AND 1(B). IN FURTHER RESPONSE, THE FOUNDATION ADVISES AS FOLLOWS: BEGINNING IN 2021, FFC CAPITAL CORPORATION ("FFC") PROVIDED THE FOUNDATION WITH OFFICE SPACE FOR WHICH THE FOUNDATION PAID RENT. IN MAY 2022, FFC LEARNED THAT IT MAY BE A DISQUALIFIED PERSON AS TO THE FOUNDATION AND THAT ANY RENT PAYMENTS RECEIVED BY FFC MAY CONSTITUTE ACTS OF SELF-DEALING UNDER SECTION 4941 OF THE INTERNAL REVENUE CODE ("CODE"). AT THE TIME THAT THE RENT PAYMENTS WERE MADE, THE FOUNDATION WAS UNAWARE THAT THE PAYMENTS MAY CONSTITUTE SELF-DEALING AND THUS DID NOT KNOWINGLY ENTER INTO A SELF-DEALING TRANSACTION. WHEN THE FOUNDATION BECAME AWARE THAT AN ACT OF SELF-DEALING MAY HAVE INADVERTENTLY OCCURRED, THE FOUNDATION WORKED WITH FFC TO CORRECT THE MATTER.AFTER FFC AND THE FOUNDATION CONSULTED WITH THEIR RESPECTIVE LEGAL COUNSEL, FFC CORRECTED THE TRANSACTION IN ACCORDANCE WITH TREAS. REG. 53.4941(E)-1(C) BY REFUNDING TO THE FOUNDATION IN NOVEMBER 2022 THE ENTIRE AMOUNT OF THE $83,132 OF RENT PAYMENTS PAID BY THE FOUNDATION TO FFC IN 2021 AND $13,335 OF RENT PAYMENTS PAID BY THE FOUNDATION TO FFC IN 2022. AS SUCH, FFC'S FULL REFUND OF THE 2021 AND 2022 RENT PAYMENTS TO THE FINE FOUNDATION CONSTITUTES A COMPLETE CORRECTION OF ANY POTENTIAL ACT OF SELF-DEALING BETWEEN FFC AND THE FINE FOUNDATION. IN ACCORDANCE WITH THE CORRECTION STANDARDS REQUIRED BY TREAS. REG. 53-4941(E)-1(C), FFC IS FILING A FORM 4720 AND DISCLOSING TO THE INTERNAL REVENUE SERVICE THAT SUCH PAYMENTS OF RENT RECEIVED BY FFC FROM THE FOUNDATION IN 2021 AND 2022 MAY HAVE CONSTITUTED ACTS OF SELF-DEALING UNDER SECTION 4941 OF THE CODE. INASMUCH AS THE FOUNDATION DID NOT KNOWINGLY ENTER INTO THE SELF-DEALING TRANSACTION WHICH HAS NOW BEEN COMPLETELY CORRECTED, THE FOUNDATION MANAGERS ARE NOT SUBJECT TO ANY EXCISE TAX UNDER SECTION 4941 OF THE CODE. | MediumExplanationTxt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | 1,054.177 SHS DFA INTERNATIONAL SMALL COMPANY | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $19,489 | BookValueAmt |
| EOYFMV | $18,364 | EOYFMVAmt |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | FURNITURE & FIXTURES | CategoryOrItemTxt |
| Cost Or Other Basis | $14,072 | CostOrOtherBasisAmt |
| Accumulated Depreciation | $12,945 | AccumulatedDepreciationAmt |
| Book Value | $1,127 | BookValueAmt |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL SERVICES | CategoryTxt |
| Legal Fees | $9,491 | LegalFeesAmt |
| Net Investment Income | $1,519 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $7,972 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (13 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| EDUCATION EXPENSE | $10,125 | $0 | $10,125 |
| PARKING & TOLLS | $288 | $0 | $288 |
| DUES & MEMBERSHIP | $4,290 | $0 | $4,290 |
| POSTAGE | $296 | $0 | $296 |
| COMPUTER SUPPORT | $3,268 | $0 | $3,268 |
| INSURANCE EXPENSE | $6,032 | $0 | $6,032 |
| PAYROLL PROCESSING | $2,292 | $0 | $2,292 |
| WORKERS COMP INSURANCE | $1,106 | $0 | $1,106 |
| MANAGEMENT FEE | $391 | $0 | $391 |
| SOFTWARE | $120 | $0 | $120 |
| SEMINARS AND TUITION | $300 | $0 | $300 |
| MEALS AND ENTERTAINMENT | $1,963 | $0 | $1,963 |
| PAINTING | $1,500 | $0 | $1,500 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (3 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Adjusted Net IncomeAdjustedNetIncomeAmt |
|---|---|---|
| UNIV PGH UNSPENT GRANT | $1,762 | $1,762 |
| OTHER INCOME | $1,434 | $1,434 |
| TREAS. REG. 53-4941(E)-1(C) CORRECTION | $83,132 | $83,132 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| INSURANCE CONSULTING | $12,775 | $2,555 | $10,220 |
| INVESTMENT MANAGEMENT FEES | $566 | $566 | $0 |
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