The Pennsylvania State Capitol

Form 990-PFTax year 2025EIN 25-6335329

The Fine Foundation

A private foundation in Pittsburgh, PA. Its return for tax year 2025 lists 100 grants and $2.9 million paid in grants.

Tax year 2025 (period ending Dec 31, 2025), read from the IRS e-file on Nov 11, 2026. Returns reach the IRS 5 to 18 months after the year they describe.

How to apply

Accepts applications

The return gives an application contact and rules, as below.

Contact
Michael Smith
One PPG Place Suite 1670
Pittsburgh, PA 15222
(412) 444-3521
[email protected]
Form and materials
Online application and satisfaction of grant proposal requirements
Deadlines
Nine weeks prior to the board meetings held in the spring and fall
Restrictions
The foundation supports arts and culture, jewish life, pittsburgh philanthropies, science & medicine, and other worthy charities as determined by the board of directors.

Assets and giving by year

8 returns on file
Grants paid by tax year. The latest year is in blue.
  • Tax year 2025

    $2,921,000

    Grants listed
    100
    Assets, end of year
    $176,267
  • Tax year 2024

    $210,500

    Grants listed
    17
    Assets, end of year
    $159,453
  • Tax year 2023

    $1,684,600

    Grants listed
    58
    Assets, end of year
    $291,241
  • Tax year 2022

    $2,162,834

    Grants listed
    68
    Assets, end of year
    $290,494
  • Tax year 2021

    $2,630,833

    Grants listed
    72
    Assets, end of year
    $102,735
  • Tax year 2020

    $1,423,754

    Grants listed
    89
    Assets, end of year
    $356,065
  • Tax year 2019

    $2,198,150

    Grants listed
    163
    Assets, end of year
    $818,634
  • Tax year 2018

    $2,513,409

    Grants listed
    172
    Assets, end of year
    $2,136,503

Grants paid in 2025

100 grants, largest first

As listed on the return.

  1. Carnegie Museums of PittsburghPittsburgh, PA

    Carnegie international

    $737,000
  2. Carnegie Museums of PittsburghPittsburgh, PA

    Carnegie international

    $703,500
  3. Carnegie Museums of PittsburghPittsburgh, PA

    Warhol curator of art

    $264,000
  4. Carnegie Museums of PittsburghPittsburgh, PA

    Warhol curator of art

    $252,000
  5. Tree of LifePittsburgh, PA

    Campaign/capital support

    $100,000
  6. Tree of LifePittsburgh, PA

    Remember.rebuild.renew

    $100,000
  7. Carnegie Museums of PittsburghPittsburgh, PA

    Cmoa raymond saunders exhibition

    $50,000
  8. Pittsburgh Cultural TrustPittsburgh, PA

    Visual art national marketing plan

    $45,000
  9. Jewish Federation of Greater PittsburghPittsburgh, PA

    Community projects

    $40,000
  10. Jewish Federation of Greater PittsburghPittsburgh, PA

    Annual support

    $40,000
  11. Contemporary CraftPittsburgh, PA

    Workshop expansion

    $20,000
  12. Eradicate Hate Global SummitPittsburgh, PA

    Global summit and workshops

    $20,000
  13. Family HousePittsburgh, PA

    Regional contemporary art project

    $20,000
  14. Jewish Family and Community ServicesPittsburgh, PA

    Upstreet & immigrant/refuge services for youth

    $20,000
  15. Jewish Federation of Greater PittsburghPittsburgh, PA

    Teen social justice journey to los angeles

    $20,000
  16. Pittsburgh Cultural TrustPittsburgh, PA

    Exhibitions at space, 820, and wood street

    $20,000
  17. Pittsburgh Glass CenterPittsburgh, PA

    "gathering glass": kathleen mulcahy exhibition

    $20,000
  18. Carnegie Museums of PittsburghPittsburgh, PA

    Sharif bey: homecoming

    $15,000
  19. Children's Museum of PittsburghPittsburgh, PA

    F.i.n.e. Residency

    $15,000
  20. Classrooms Without BordersPittsburgh, PA

    Poland personally tour

    $15,000
  21. Community Day SchoolPittsburgh, PA

    "do jewish" community programming

    $15,000
  22. Pittsburgh Center for Arts and MediaPittsburgh, PA

    Program support

    $15,000
  23. Tree of LifePittsburgh, PA

    Light education initiative

    $15,000
  24. Industrial Arts WorkshopPittsburgh, PA

    Weld scholars program

    $12,500
  25. Anne Frank Center USAPittsburgh, PA

    Anne frank: the art of self discovery

    $10,000
  26. Associated Artists of PittsburghPittsburgh, PA

    Exhibitions support

    $10,000
  27. Carnegie Mellon UniversityPittsburgh, PA

    Institute of contemporary art symposium

    $10,000
  28. Frick Art & Historical CenterPittsburgh, PA

    French moderns exhibition

    $10,000
  29. Friends of the Lyric IncStuart, FL

    Friends of the lyric, inc.

    $10,000
  30. Friends of the Lyric IncStuart, FL

    Friends of the lyric, inc.

    $10,000
  31. Hebrew Free Loan AssociationPittsburgh, PA

    Women & minorities guarantee fund

    $10,000
  32. Jewish Association on AgingPittsburgh, PA

    Community-based services

    $10,000
  33. Jewish Community Center of Greater PittsburghPittsburgh, PA

    Center for loving kindness

    $10,000
  34. Jewish Community Center of Greater PittsburghPittsburgh, PA

    Center for loving kindness

    $10,000
  35. Jewish Community Center of Greater PittsburghPittsburgh, PA

    10.27 healing partnership commemoration

    $10,000
  36. Jewish Community Center of Greater PittsburghPittsburgh, PA

    Partnership development

    $10,000
  37. Mattress FactoryPittsburgh, PA

    Exhibition & residency support

    $10,000
  38. Pittsburgh Center for Arts & MediaPittsburgh, PA

    The time of trees documentary film

    $10,000
  39. Radiant HallPittsburgh, PA

    Subsidized studio program

    $10,000
  40. RiverlifePittsburgh, PA

    Mobile programming barge

    $10,000
  41. Silver Eye Center for PhotographyPittsburgh, PA

    Scholars @ silver eye

    $10,000
  42. Society to Preserve the Millvale Murals of Maxo VankaPittsburgh, PA

    Collections care & management

    $10,000
  43. Tree of LifePittsburgh, PA

    Holocaust center of pittsburgh

    $10,000
  44. Tree of LifePittsburgh, PA

    Holocaust center of pittsburgh

    $10,000
  45. University of PittsburghPittsburgh, PA

    Art gallery - rotunda

    $10,000
  46. Western Pennsylvania ConservancyPittsburgh, PA

    Fallingwater artist- & scholar-in-residence

    $10,000
  47. Westmoreland Museum of American ArtGreensburg, PA

    Year of women artists

    $10,000
  48. Attack TheatrePittsburgh, PA

    Collaborative programming/enron

    $7,500
  49. Brew House ArtsPittsburgh, PA

    Fiberarts international 2025

    $7,500
  50. Jewish Assistance FundPittsburgh, PA

    Emergency assistance fund

    $7,500
  51. Quantum TheatrePittsburgh, PA

    Collaborative programming/enron

    $7,500
  52. Bunker ProjectsPittsburgh, PA

    The bunker review

    $5,000
  53. Creative Citizen StudiosPittsburgh, PA

    Exhibition support

    $5,000
  54. Film PittsburghPittsburgh, PA

    Film pittsburgh

    $5,000
  55. Film PittsburghPittsburgh, PA

    Jfilm festival

    $5,000
  56. Greater Pittsburgh Arts CouncilPittsburgh, PA

    Direct services for artists

    $5,000
  57. Handmade ArcadePittsburgh, PA

    Handmade holiday market

    $5,000
  58. Latin American Studies of AssociationPittsburgh, PA

    Costa rica: between oceans and continents

    $5,000
  59. MemglobalEncinitas, CA

    Moishe house peer-led community

    $5,000
  60. Sweetwater Center for the ArtsSewickley, PA

    Sweetride mobile art gallery

    $5,000
  61. University of PittsburghPittsburgh, PA

    Jewish studies program - fellowship

    $5,000
  62. University of PittsburghPittsburgh, PA

    Fine fellowship in contemporary antisemitism

    $5,000
  63. Temple Beit HayamStuart, FL

    Temple beit hayam

    $3,000
  64. Temple Beit HayamStuart, FL

    Temple beit hayam

    $3,000
  65. President and Fellows of Harvard CollegeCambridge, MA

    President and fellows of harvard college

    $2,500
  66. President and Fellows of Harvard CollegeCambridge, MA

    President and fellows of harvard college

    $2,000
  67. Sandhill Cove Foundation IncPalm City, FL

    Sandhill cove foundation inc

    $1,200
  68. Sandhill Cove Foundation IncPalm City, FL

    Sandhill cove foundation inc

    $1,200
  69. Planned Parenthood of South East and North FloridaWest Palm Beach, FL

    Planned parenthood of south, east and north florida

    $1,050
  70. Planned Parenthood of South East and North FloridaWest Palm Beach, FL

    Planned parenthood of south, east and north florida

    $1,050
  71. Arts Foundation of Martin CountyStuart, FL

    Arts foundation of martin county

    $1,000
  72. Arts Foundation of Martin CountyStuart, FL

    Arts foundation of martin county

    $1,000
  73. Atlantic Classical OrchestraVero Beach, FL

    Atlantic classical orchestra

    $1,000
  74. Atlantic Classical OrchestraVero Beach, FL

    Atlantic classical orchestra

    $1,000
  75. Cleveland Clinic Martin HealthStuart, FL

    Cleveland clinic martin health

    $1,000
  76. Kane Center Council on Aging of Martin County IncStuart, FL

    Kane center council on aging of martin county, inc.

    $1,000
  77. Kane Center Council on Aging of Martin County IncStuart, FL

    Kane center council on aging of martin county, inc.

    $1,000
  78. Library Foundation of Martin CountyStuart, FL

    Library foundation of martin county

    $1,000
  79. Library Foundation of Martin CountyStuart, FL

    Library foundation of martin county

    $1,000
  80. SafespaceStuart, FL

    Safespace

    $1,000
  81. SafespaceStuart, FL

    Safespace

    $1,000
  82. Greater Pittsburgh Community Food BankDuquesne, PA

    Greater pittsburgh community food bank

    $700
  83. ARC of Martin CountyStuart, FL

    Arc of martin county

    $500
  84. Caring Children Clothing Children IncStuart, FL

    Caring children, clothing children, inc.

    $500
  85. Caring Children Clothing Children IncStuart, FL

    Caring children, clothing children, inc.

    $500
  86. Community Foundation Martin - St LucieStuart, FL

    Community foundation martin - ST. Lucie, the

    $500
  87. Dana-Farber Cancer InstituteBoston, MA

    Community foundation martin - ST. Lucie, the

    $500
  88. Tykes and TeensStuart, FL

    Tykes and teens

    $500
  89. Tykes and TeensStuart, FL

    Tykes and teens

    $500
  90. Arts Foundation of Martin CountyStuart, FL

    Arts foundation of martin county

    $300
  91. The Arts Council (DBA Martinarts)Stuart, FL

    The arts council (DBA martinarts)

    $300
  92. House of HopeStuart, FL

    House of hope

    $250
  93. House of HopeStuart, FL

    House of hope

    $250
  94. Alzheimer's Community CareWest Palm Beach, FL

    Alzheimer's community care

    $100
  95. Children's Museum of the Treasure CoastJensen Beach, FL

    Children's museum of the treasure coast

    $100
  96. Historical Society of Martin County DBA the Elliot MuseumStuart, FL

    Historical society of martin county DBA the elliot museum

    $100
  97. Historical Society of Martin County DBA the Elliot MuseumStuart, FL

    Historical society of martin county DBA the elliot museum

    $100
  98. Humane Society of the Treasure CoastPalm City, FL

    Humane society of the treasure coast

    $100
  99. United Way of Martin CountyStuart, FL

    United way of martin county

    $100
  100. United Way of Martin CountyStuart, FL

    United way of martin county

    $100

Where the money goes

By cause: grants to organizations we matched to the IRS list of exempt organizations, by their category.

  1. Arts and culture29 grants $2,251,10090% of the total
  2. Philanthropy and grantmaking5 grants $100,2004% of the total
  3. Human services12 grants $59,0002% of the total
  4. Education9 grants $28,9001% of the total
  5. Environment2 grants $20,000<1% of the total
  6. Health1 grant $20,000<1% of the total
  7. 5 other causes6 grants $22,300<1% of the total

By State

Grants to organizations with a US address, latest year.

  1. Pennsylvania60 grants $2,864,700
  2. Florida36 grants $46,300
  3. California1 grant $5,000
  4. Massachusetts3 grants $5,000

Officers, directors and trustees

12 people as filed

As filed on the return, with average hours per week and pay from the foundation.

  • Carolyn Fine FriedmanVICE CHAIR Hours 2Pay $0
  • Caryn RubinoffDIRECTOR Hours 2Pay $0
  • Susan BrownleeSECRETARY Hours 2Pay $5,000
  • Michael SmithEXECUTIVE DIRECTOR Hours 40Pay $174,434
  • Judith O'TooleDIRECTOR Hours 40Pay $83,525
  • Sibyl Fine KingDIRECTOR Hours 2Pay $0
  • David FineTREASURER Hours 2Pay $0
  • Susan Friedberg KalsonDIRECTOR Hours 2Pay $5,000
  • Richard ArmstrongDIRECTOR Hours 2Pay $5,000
  • Keith KanelDIRECTOR Hours 2Pay $5,000
  • Sheila Reicher FineCHAIR Hours 2Pay $0
  • Judy RoscowDIRECTOR Hours 2Pay $5,000

The return

More foundations

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Same main cause (arts and culture), giving between a quarter and four times this foundation’s where possible, nearby first.

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