THE FINE FOUNDATION: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- THE FINE FOUNDATION (EIN 25-6335329)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-03
- IRS object ID
- 202513079349100321
- Schema version
- 2024v5.2
- 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
- Land Etc Schedule2
- Legal Fees Schedule
- Other Expenses Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-03T09:50:01-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 | 20 STANWIX ST SUITE 901 | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | 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 | 2025-10-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TOM SCHNEIDER | PreparerPersonNm |
| PTIN | P01352552 | PTIN |
| Phone | 4122818771 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $159,453 | 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 | $608,284 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $12,427 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $12,427 | InterestOnSavNetInvstIncmAmt |
| Cap Gain Net Incm Net Invst Incm | $0 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $620,711 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $12,427 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $322,355 | CompOfcrDirTrstRevAndExpnssAmt |
| Comp Ofcr Dir Trst Net Invst Incm | $0 | CompOfcrDirTrstNetInvstIncmAmt |
| Comp Ofcr Dir Trst Dsbrs Chrtbl | $322,355 | CompOfcrDirTrstDsbrsChrtblAmt |
| Pension Empl Bnft Rev And Expnss | $55,344 | PensionEmplBnftRevAndExpnssAmt |
| Pension Empl Bnft Net Invst Incm | $0 | PensionEmplBnftNetInvstIncmAmt |
| Pension Empl Bnft Dsbrs Chrtbl | $55,344 | PensionEmplBnftDsbrsChrtblAmt |
| Legal Fees Rev And Expnss | $109,944 | LegalFeesRevAndExpnssAmt |
| Legal Fees Net Invst Incm | $17,591 | LegalFeesNetInvstIncmAmt |
| Legal Fees Dsbrs Chrtbl | $92,353 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $4,190 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $1,048 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Chrtbl Prps | $3,142 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $1,786 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $822 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $964 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $9 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $9 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $0 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $416 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $0 | DeprecAndDpltnNetInvstIncmAmt |
| Trav Conf Meeting Rev And Expnss | $426 | TravConfMeetingRevAndExpnssAmt |
| Trav Conf Meeting Net Invst Incm | $0 | TravConfMeetingNetInvstIncmAmt |
| Trav Conf Meeting Dsbrs Chrtbl | $426 | TravConfMeetingDsbrsChrtblAmt |
| Other Expenses Rev And Expnss | $47,529 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $0 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $47,529 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $541,999 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $19,470 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $522,113 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $210,500 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $210,500 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $752,499 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $19,470 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Dsbrs Chrtbl | $732,613 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | -$131,788 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $43,312 | CashBOYAmt |
| Cash EOY | $46,961 | CashEOYAmt |
| Cash EOYFMV | $46,961 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $247,345 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $112,324 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $112,324 | SavAndTempCashInvstEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $14,241 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,073 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $584 | LandBOYAmt |
| Land EOY | $168 | LandEOYAmt |
| Land EOYFMV | $168 | LandEOYFMVAmt |
| Total Assets BOY | $291,241 | TotalAssetsBOYAmt |
| Total Assets EOY | $159,453 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $159,453 | 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 | $291,241 | RetainedEarningBOYAmt |
| Retained Earning EOY | $159,453 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $291,241 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $159,453 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $291,241 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $159,453 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $291,241 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | -$131,788 | ExcessRevenueOverExpensesAmt |
| Other Increases | $0 | OtherIncreasesAmt |
| Subtotal | $159,453 | SubtotalAmt |
| Other Decreases | $0 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $159,453 | TotNetAstOrFundBalancesEOYAmt |
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 | 0 | 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 |
|---|---|---|---|---|---|---|---|---|
| CAROLYN FINE FRIEDMAN | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | VICE CHAIR | 2.00 | $0 | $0 | $0 |
| JUDY ROSCOW | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | TREASURER | 2.00 | $5,000 | $0 | $0 |
| SUSAN BROWNLEE | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | SECRETARY | 2.00 | $5,000 | $0 | $0 |
| MICHAEL SMITH | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | OPERATIONS AND PROGRAM OFFICER | 40.00 | $98,105 | $21,796 | $0 |
| JUDITH O'TOOLE | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | EXECUTIVE DIRECTOR | 40.00 | $199,250 | $8,532 | $0 |
| SIBYL FINE KING | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| DAVID FINE | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | DIRECTOR | 2.00 | $0 | $0 | $0 |
| SUSAN FRIEDBERG KALSON | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | DIRECTOR | 2.00 | $5,000 | $0 | $0 |
| RICHARD ARMSTRONG | ||||||||
| 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 |
| SHEILA REICHER FINE | ||||||||
| ONE PPG PLACE SUITE 1670 | PITTSBURGH | PA | 15222 | CHAIR | 2.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| 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 | $0 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $270,001 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $270,001 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $270,001 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $4,050 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $265,951 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $13,298 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $13,298 | MinimumInvestmentReturnAmt |
| Total Tax | $0 | TotalTaxAmt |
| Distributable Before Adj | $13,298 | DistributableBeforeAdjAmt |
| Recoveries Qualfied Distri | $0 | RecoveriesQualfiedDistriAmt |
| Distributable Before Ded | $13,298 | DistributableBeforeDedAmt |
| Deduction From Distributable | $0 | DeductionFromDistributableAmt |
| Distributable As Adjusted | $13,298 | DistributableAsAdjustedAmt |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $732,613 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Qualifying Distributions | $732,613 | QualifyingDistributionsAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $13,298 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr5 | $2,629,511 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $1,881,851 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $3,145,402 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $2,584,150 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $2,105,640 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $12,346,554 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $732,613 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Prior Years | $0 | AppliedToPriorYearsAmt |
| Treated As Distri From Corpus | $0 | TreatedAsDistriFromCorpusAmt |
| Applied To Current Year | $13,298 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $719,315 | RemainingDistriFromCorpusAmt |
| Excess Distri Cyov App CY Corpus | $0 | ExcessDistriCyovAppCYCorpusAmt |
| Excess Distribution Cyov App CY | $0 | ExcessDistributionCyovAppCYAmt |
| Total Corpus | $13,065,869 | 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 | $2,629,511 | ExcessDistriCyovFromYr5Amt |
| Excess Distri Cyov To Next Yr | $10,436,358 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $1,881,851 | ExcessFromYear4Amt |
| Excess From Year3 | $3,145,402 | ExcessFromYear3Amt |
| Excess From Year2 | $2,584,150 | ExcessFromYear2Amt |
| Excess From Year1 | $2,105,640 | ExcessFromYear1Amt |
| Excess From Current Year | $719,315 | 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 (17 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|---|---|
| ASSOCIATED ARTISTS OF PITTSBURGH | |||||||
| 100 43RD STREET UNIT 107 | PITTSBURGH | PA | 15201 | N/A | PC | PROGRAMMING SUPPORT: ASSOCIATED ARTISTS OF PITTSBURGH'S FALL 2024 SEASON | $5,000 |
| ATTACK THEATRE | |||||||
| 212 45TH STREET | PITTSBURGH | PA | 15201 | N/A | PC | DRAWING WITH WATER | $10,000 |
| CARNEGIE MUSEUMS OF PITTSBURGH | |||||||
| 4400 FORBES AVENUE | PITTSBURGH | PA | 15213 | N/A | PC | KAWS + WARHOL EXHIBITION AT THE ANDY WARHOL MUSEUM | $20,000 |
| CHILDREN'S MUSEUM OF PITTSBURGH | |||||||
| 10 CHILDRENS WAY | PITTSBURGH | PA | 15212 | N/A | PC | F.I.N.E. ART, FY25 | $20,000 |
| CONTEMPORARY CRAFT | |||||||
| 5645 BUTLER STREET | PITTSBURGH | PA | 15201 | N/A | PC | CONTEMPORARY CRAFT FY25 EXHIBITIONS | $10,000 |
| ERADICATE HATE GLOBAL SUMMIT | |||||||
| 500 GRANT STREET SUITE 4500 | PITTSBURGH | PA | 15219 | N/A | PC | ERADICATE HATE GLOBAL SUMMIT 2024 | $20,000 |
| FRONT PORCH THEATRICALS | |||||||
| 112 SEWICKLEY RIDGE CIRCLE | SEWICKLEY | PA | 15143 | N/A | PC | FPT 2024 SEASON | $2,500 |
| HISTORICAL SOCIETY OF WESTERN PENNSYLVANIA | |||||||
| 1212 SMALLMAN STREET | PITTSBURGH | PA | 15222 | N/A | PC | LOUISE SILK: A PATCHWORK LIFE | $20,000 |
| JEWISH FAMILY AND COMMUNITY SERVICES | |||||||
| 5743 BARTLETT STREET | PITTSBURGH | PA | 15217 | N/A | PC | UPSTREET TEEN MENTAL HEALTH INITIATIVE | $10,000 |
| JEWISH FEDERATION OF GREATER PITTSBURGH CLASSROOMS WITHOUT BORDERS | |||||||
| 2000 TECHNOLOGY DRIVE | PITTSBURGH | PA | 15219 | N/A | PC | POLAND PERSONALLY 2025 | $15,000 |
| MATTRESS FACTORY | |||||||
| 500 SAMPSONIA WAY | PITTSBURGH | PA | 15212 | N/A | PC | MATTRESS FACTORY ARTISTIC PROGRAMMING | $20,000 |
| PITTSBURGH PUBLIC THEATER | |||||||
| 621 PENN AVENUE | PITTSBURGH | PA | 15222 | N/A | PC | APPALACHIAN RUN: AN OVERLAY OF SPACE AND TIME | $5,000 |
| RADCLIFFE CLUB OF SAN FRANCISCO | |||||||
| 108 POPPY CT | WALNUT CREEK | CA | 94596 | N/A | PC | ORAL HISTORY PROJECT | $8,000 |
| REPAIR THE WORLD | |||||||
| 25 BROADWAY 17TH FLOOR | NEW YORK | NY | 10004 | N/A | PC | REPAIR THE WORLD PITTSBURGH | $5,000 |
| SETON HILL UNIVERSITY NATIONAL CATHOLIC CENTER FOR HOLOCAUST EDUCATION | |||||||
| 1 SETON HILL DRIVE | GREENSBURG | PA | 15601 | N/A | PC | EDUCATING THE EDUCATORS: GENOCIDE AND HOLOCAUST EDUCATION CERTIFICATE PROGRAM | $10,000 |
| SILVER EYE CENTER FOR PHOTOGRAPHY | |||||||
| 4828 PENN AVENUE | PITTSBURGH | PA | 15224 | N/A | PC | SCHOLARS @ SILVER EYE | $10,000 |
| WESTMORELAND MUSEUM OF AMERICAN ART | |||||||
| 221 NORTH MAIN STREET | GREENSBURG | PA | 15601 | N/A | PC | ANILA QUAYYUM AGHA: INTERWOVEN | $20,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $210,500 | TotalGrantOrContriPdDurYrAmt |
| Total Grant Or Contri Apprv Fut | $0 | TotalGrantOrContriApprvFutAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $12,427 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Unrelated Business Taxbl Incm | $0 | UnrelatedBusinessTaxblIncmAmt |
| Exclusion | $12,427 | ExclusionAmt |
| Related Or Exempt Function Incm | $0 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $12,427 | 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 | $608,284 | 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 | $4,190 | Amt |
| Net Investment Income | $1,048 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $3,142 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (2 entries)
| PropertyPropertyDesc | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | RtRt | Current Year ExpenseCurrentYearExpenseAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|---|---|
| FURNITURE & FIXTURES | $14,072 | $13,657 | 0.000000000000 | $384 | $0 |
| COMPUTER | $169 | 0.000000000000 | $32 | $0 |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (2 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt |
|---|---|---|---|
| FURNITURE & FIXTURES | $14,072 | $14,041 | $31 |
| COMPUTER | $169 | $32 | $137 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL SERVICES | CategoryTxt |
| Legal Fees | $109,944 | LegalFeesAmt |
| Net Investment Income | $17,591 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $92,353 | DisbursementsCharitablePrpsAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (12 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| SUBSCRIPTIONS, BOOK, & PUBLICATION | $11,071 | $0 | $11,071 |
| PARKING & TOLLS | $3,594 | $0 | $3,594 |
| DUES & MEMBERSHIP | $3,447 | $0 | $3,447 |
| POSTAGE | $141 | $0 | $141 |
| COMPUTER SUPPORT | $3,706 | $0 | $3,706 |
| INSURANCE EXPENSE | $6,637 | $0 | $6,637 |
| PAYROLL PROCESSING | $2,341 | $0 | $2,341 |
| WORKERS COMP INSURANCE | $705 | $0 | $705 |
| OFFICE EXPENSE | $941 | $0 | $941 |
| SOFTWARE | $360 | $0 | $360 |
| MEALS AND ENTERTAINMENT | $8,086 | $0 | $8,086 |
| SEMINARS & TUITION | $6,500 | $0 | $6,500 |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| CONSULTING | $1,205 | $241 | $964 |
| BANK FEES | $581 | $581 | $0 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | OTHER TAXES | CategoryTxt |
| Amt | $9 | Amt |
| Net Investment Income | $9 | NetInvestmentIncomeAmt |
| Disbursements Charitable Prps | $0 | DisbursementsCharitablePrpsAmt |
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