Rosemary M Front Charitable Trust

Foundation · Grantmaker Wheeling, WV EIN: 27-5432974

Rosemary M Front Charitable Trust is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Wheeling, WV. IRS filing data is available from 2019 through 2024. As of 2024, the organization holds $850K in total assets. In 2024, it awarded 9 grants totaling $45K. Net investment income was $108K.

Key facts about Rosemary M Front Charitable Trust

EIN: 27-5432974
Latest 990 filing: Form 990-PF, 2024
Annual giving (2024): $45,000
Grants made (2024): 9
Average grant: $5,000
Median grant: $5,000
Total assets: $850,109
Primary geography: West Virginia (89% of itemized 2024 grant dollars)

Data from IRS Form 990-PF, 2024; updated September 2026.

Who Rosemary M Front Charitable Trust funds

By grant dollars, the top recipient states for Rosemary M Front Charitable Trust's 9 itemized 2024 grants were West Virginia (89%) and Pennsylvania (11%). The most frequent recipient cities were Wheeling, WV (7 grants). 100% of grants with a stated purpose were for general or operating support.

How Rosemary M Front Charitable Trust gives

Giving held roughly steady from 2021 to 2024 (+3%). Method
In 2024 it paid out 100% of its IRS minimum distribution (the 5% rule). Method

From the foundation's IRS Form 990-PF filings. Methodology.

Next steps with Rosemary M Front Charitable Trust

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Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$850K

+8.0% YoY

Annual Giving

$45K

-2.2% YoY

Grant Count

+50.0% YoY

Avg Grant Size

$5K

-34.8% YoY

Under IRS private-foundation payout rules, Rosemary M Front Charitable Trust reported a distributable amount of $45K for 2024 — the minimum it must pay out in qualifying distributions.

About Rosemary M Front Charitable Trust

Based on IRS filings

Focus Areas

Philanthropy, Voluntarism & Grantmaking

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

West Virginia $40K (89%)

Pennsylvania $5K (11%)

Share of all 9 itemized 2024 grant dollars.

States

Pennsylvania West Virginia

Cities

WheelingPittsburghWest Liberty

Financial History

Multi-year comparison from IRS filings

Revenue

Expenses

Qualifying Distributions

Net Investment Income

Metric	2024	2023	2022
Total Assets	$850,109	$787,161	$796,929
Revenue	$115,933	$42,181	$45,751
Expenses	$52,985	$51,949	$56,134
Qualifying Distributions	$45,000	$46,000	$50,000
Net Investment Income	$108,454	$36,232	$40,699
Distributable Amount	$44,850	$43,020	$45,583

Data update history

When this profile's IRS filing data changed on Grantable

March 2, 2026 IRS filings on file for fiscal years 2019–2024

Giving Over Time

Total grant dollars and number of grants per year

Grant Insights

How this funder distributes its grants

Top Recipients

Top 9 recipients in 2024

Grant Size Distribution

43 grants across all recorded years

Giving History

Grant recipients and amounts by year

Among its reported 2024 grants, the largest recipients include Temple Shalom ($10,000), Young Life Ohio Valley ($6,000), Wheeling Health Right ($5,000).

Recipient	Purpose	Amount
TEMPLE SHALOM Wheeling, WV	GENERAL SUPPORT	$10,000
YOUNG LIFE OHIO VALLEY Wheeling, WV	GENERAL SUPPORT	$6,000
WHEELING HEALTH RIGHT Wheeling, WV	GENERAL SUPPORT	$5,000
MAKE-A-WISH FOUNDATION OF GREATER Pittsburgh, PA	GENERAL SUPPORT	$5,000
WEST LIBERTY UNIVERSITY FOUNDATION INC West Liberty, WV	GENERAL SUPPORT	$5,000
THE HOUSE OF THE CARPENTER Wheeling, WV	GENERAL SUPPORT	$5,000
YOUTH SERVICES SYSTEM INC Wheeling, WV	GENERAL SUPPORT	$3,400
KINGS DAUGHERS CHILD CARE CENTER Wheeling, WV	GENERAL SUPPORT	$3,000
OGLEBAY INSTITUTE Wheeling, WV	GENERAL SUPPORT	$2,600

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

No officer or director reported compensation in the available filings.

From 2024 IRS filing

Name	Title	Hours	Compensation
Robert P Wiseman	Trustee	1	—
Ellen L Kitts	Trustee	1	—
W Taylor McCluskey	Trustee	1	—

Subject Areas

Focus areas based on grantmaking activity

Philanthropy, Voluntarism & Grantmaking

Frequently Asked Questions

What is Rosemary M Front Charitable Trust?

Rosemary M Front Charitable Trust is a private foundation focused on Philanthropy, Voluntarism & Grantmaking, based in Wheeling, WV. It holds $850K in total assets as of 2024.

How large is Rosemary M Front Charitable Trust?

As of 2024, Rosemary M Front Charitable Trust holds $850K in total assets with $116K in annual revenue. It awarded 9 grants totaling $45K in 2024.

Where does Rosemary M Front Charitable Trust operate?

Rosemary M Front Charitable Trust has awarded grants in Pennsylvania, West Virginia.

What size grants does Rosemary M Front Charitable Trust award?

In 2024, Rosemary M Front Charitable Trust awarded 9 grants totaling $45K — an average of about $5K per grant, based on its IRS Form 990 filings.

How much is Rosemary M Front Charitable Trust required to give away each year?

Private foundations must generally distribute about 5% of their assets annually. For 2024, Rosemary M Front Charitable Trust reported a distributable amount of $45K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.

What is Rosemary M Front Charitable Trust's EIN?

Rosemary M Front Charitable Trust's EIN (Employer Identification Number) is 27-5432974. IRS Form 990 filing data is available on this page for 2019–2024.