ROGER HASSELMAN FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ROGER HASSELMAN FAMILY FOUNDATION (EIN 87-3580115)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-06-17
IRS object ID
202511689349100221
Schema version
2024v5.1
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)
Return2025-06-17T11:42:38-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Signature2025-06-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonR LEO FERRARO CPAPreparerPersonNm
PTINP00589043PTIN
Phone8143712141PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$1,849,709FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$462,425ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss$7,820InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$7,820InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$7,820InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$22,639DividendsRevAndExpnssAmt
Dividends Net Invst Incm$22,639DividendsNetInvstIncmAmt
Dividends Adj Net Incm$22,639DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss$392,540NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$693,090GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$392,540CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss-$1,084OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm-$1,084OtherIncomeNetInvstIncmAmt
Total Rev And Expnss$884,340TotalRevAndExpnssAmt
Total Net Invst Incm$421,915TotalNetInvstIncmAmt
Total Adj Net Incm$30,459TotalAdjNetIncmAmt
Other Prof Fees Rev And Expnss$4,002OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$4,002OtherProfFeesNetInvstIncmAmt
Other Prof Fees Adj Net Incm$4,002OtherProfFeesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss$4,002TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,002TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$4,002TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$347,150ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$347,150ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$351,152TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,002TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$4,002TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$347,150TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$533,188ExcessRevenueOverExpensesAmt
Net Investment Income$417,913NetInvestmentIncomeAmt
Adjusted Net Income$26,457AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$244,174CashBOYAmt
Cash EOY$97,024CashEOYAmt
Cash EOYFMV$97,024CashEOYFMVAmt
Sav And Temp Cash Invst BOY$69,708SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$250,660SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$250,660SavAndTempCashInvstEOYFMVAmt
Other Investments BOY$1,309,737OtherInvestmentsBOYAmt
Other Investments EOY$1,502,025OtherInvestmentsEOYAmt
Other Investments EOYFMV$1,502,025OtherInvestmentsEOYFMVAmt
Total Assets BOY$1,623,619TotalAssetsBOYAmt
Total Assets EOY$1,849,709TotalAssetsEOYAmt
Total Assets EOYFMV$1,849,709TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$1,623,619NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$1,849,709NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$1,623,619TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$1,849,709TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$1,623,619TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$1,849,709TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$1,623,619TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$533,188ExcessRevenueOverExpensesAmt
Subtotal$2,156,807SubtotalAmt
Other Decreases$307,098OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$1,849,709TotNetAstOrFundBalancesEOYAmt

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 - L/T COVEREDP2001-01-012024-12-31$686,584$296,041$390,543$390,543
S & T BANK - L/T UNCOVEREDP2001-01-012024-12-31$6,330$4,509$1,821$1,821
S & T BANK - L/T CAP GAIN DISTP2001-01-012024-12-31$176$176$176
FieldValueIRS element (for citing)
Capital Gain Net Income$392,540CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$5,809InvestmentIncomeExciseTaxAmt
Subtotal$5,809SubtotalAmt
Tax Based On Investment Income$5,809TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$15,000EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$15,000TotalPaymentsAndCreditsAmt
Overpayment$9,191OverpaymentAmt
Applied To ES Tax$9,191AppliedToESTaxAmt

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$1,273,172AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$314,368AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$1,587,540TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$1,587,540AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$23,813CashDeemedCharitableAmt
Net Vl Noncharitable Assets$1,563,727NetVlNoncharitableAssetsAmt
Minimum Investment Return$78,186MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$78,186MinimumInvestmentReturnAmt
Tax Based On Investment Income$5,809TaxBasedOnInvestmentIncomeAmt
Total Tax$5,809TotalTaxAmt
Distributable Before Adj$72,377DistributableBeforeAdjAmt
Distributable Before Ded$72,377DistributableBeforeDedAmt
Distributable As Adjusted$72,377DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$347,150ExpensesAndContributionsAmt
Qualifying Distributions$347,150QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$72,377DistributableAsAdjustedAmt
Excess Distribution Cyov Yr2$64,040ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$234,942ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$298,982TotalExcessDistributionCyovAmt
Qualifying Distributions$347,150QualifyingDistributionsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$72,377AppliedToCurrentYearAmt
Remaining Distri From Corpus$274,773RemainingDistriFromCorpusAmt
Total Corpus$573,755TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$573,755ExcessDistriCyovToNextYrAmt
Excess From Year2$64,040ExcessFromYear2Amt
Excess From Year1$234,942ExcessFromYear1Amt
Excess From Current Year$274,773ExcessFromCurrentYearAmt

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 (6 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
RIDGWAY FIRE DEPARTMENT
30 N BROAD STREETRIDGWAYPA15853NONEN/ASUPPORT OF FRONT LINE WORKERS$225,000
CLEVELAND CLINIC FOUNDATION
9500 EUCLID AVECLEVELANDOH44195NONEN/ASUPPORT MEDICAL RESEARCH$100,000
RIDGWAY FREE LIBRARY
329 CENTER STRIDGWAYPA15853NONEN/ACOMMUNITY ENRICHMENT$10,000
DICKINSON CENTER INC
43 SERVIDEA DRIVERIDGWAYPA15853NONEN/ADEVELOP PROGRAMS PROVIDED BY THE ORGANIZATION INCLUDING BEHAVIORAL HEALTH, INTELLECTUAL DISABILITIES, CHILDREN'S PREVENTION SERVICES, AND CRISIS INFORMATION.$10,000
ELKS CLUB
201 S MILL AVERIDGWAYPA15853NONEN/ASUPPORT OF COMMUNITY ENRICHMENT EFFORTS.$950
ALLEGHENY LUTHERAN SOCIAL MINISTRIE
916 HICKORY STREETHOLLIDAYSBURGPA16648NONEN/ASUPPORT ORGANIZATION'S MISSION OF PROVIDING HOUSING AND SUPPORT SERVICES TO PEOPLE OF ALL FAITHS AND GENERATIONS.$1,200
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$347,150TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$7,820RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$22,639RelatedOrExemptFunctionIncmAmt

Other Investment Income OtherInvestmentIncomeGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$1,084RelatedOrExemptFunctionIncmAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$392,540RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Related Or Exempt Function Incm$421,915RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$421,915TotalIncomeProducingActyAmt

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$462,425TotalContributionsAmt
Noncash ContributionYes (X)NoncashContributionInd

Non Cash Property Contribution NonCashPropertyContributionGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Noncash PropertySECURITIESNoncashPropertyDesc
Fair Market Value$462,425FairMarketValueAmt
Received2024-11-18ReceivedDt

Other Decreases Schedule OtherDecreasesSchedule

Other Decreases Detail OtherDecreasesDetail

FieldValueIRS element (for citing)
DescUNREALIZED LOSS ON INVESTMENTSDesc
Amt$307,098Amt

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescOther Investment IncomeDesc
Revenue And Expenses Per Books-$1,084RevenueAndExpensesPerBooksAmt
Net Investment Income-$1,084NetInvestmentIncomeAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryINVESTMENT FEESCategoryTxt
Amt$4,002Amt
Net Investment Income$4,002NetInvestmentIncomeAmt
Adjusted Net Income$4,002AdjustedNetIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt

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