The Fine Foundation
Fiscal year ending 2024. Filed on November 3, 2025.
One Ppg Place 1670
Pittsburgh, Pennsylvania 15222
The Fine Foundation (EIN: 25-6335329) has filed an IRS Form 990 since at least fiscal year 2016. In its fiscal year 2024 IRS Form 990 filing, The Fine Foundation, a 501(c)(3) charitable organization, reported compensation for 11 employees. Among the employees shown here, the average compensation is $50,383. The highest compensated employee at The Fine Foundation is Judith O'Toole with fiscal year 2024 compensation of $207,782.
Revenue, expenses, and employee compensation
Revenue
$620,711
Expenses
$752,499
Employee compensation
—
Reported Compensated Employees
+2.7%vs 2023
Judith O'Toole
Executive Director
$207,782
$199,250 from orgNo related comp$8,532 other
+7.1%vs 2023
Michael Smith
Operations and Program Officer
$119,901
$98,105 from orgNo related comp$21,796 other
±0%vs 2023
Keith Kanel
Director
$5,000
$5,000 from orgNo related compNo other comp
±0%vs 2023
Judy Roscow
Treasurer
$5,000
$5,000 from orgNo related compNo other comp
±0%vs 2023
Susan Friedberg Kalson
Director
$5,000
$5,000 from orgNo related compNo other comp
±0%vs 2023
Susan Brownlee
Secretary
$5,000
$5,000 from orgNo related compNo other comp
±0%vs 2023
Richard Armstrong
Director
$5,000
$5,000 from orgNo related compNo other comp
Carolyn Fine Friedman
Vice Chair
$0
Sheila Reicher Fine
Chair
$0
Sibyl Fine King
Director
$0
David Fine
Director
$0
Other organizations also named The Fine Foundation
The Gerald S Fine Foundation Inc
Westminster, Colorado
Me Fine Foundation Inc
Durham, North Carolina
Beverly K & Jerome M Fine Foundation Inc.
Towson, Maryland
Irving and Gloria Fine Foundation
Chagrin Falls, Ohio
The Sheila Reicher Fine Foundation
Pittsburgh, Pennsylvania
Melvin & Betty Fine Foundation Inc.
Owings Mills, Maryland
Revisions to this organization profile
November 3, 2025:
2024 The Fine Foundation 990 filed
November 13, 2024:
2023 The Fine Foundation 990 filed
November 13, 2023:
2022 The Fine Foundation 990 filed
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