Rosemary M Front Charitable Trust

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.

Financial Overview

From 2024 IRS Form 990-PF · View filing

Total Assets

$850K

+8.0% YoY

Annual Giving

$45K

-2.2% YoY

Grant Count

9

+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

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.

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Geographic Focus

Where this funder awards grants

Grant Distribution by State

2states

Cities

PittsburghWest LibertyWheeling

Financial History

Multi-year comparison from IRS filings

Revenue
Expenses
Qualifying Distributions
Net Investment Income
$0$32K$64K$96K$128K201920202021202220232024
Metric202420232022
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

Giving Over Time

Total grant dollars and number of grants per year

$0$13K$25K$38K$50K7 grants20198 grants202011 grants20219 grants20226 grants20239 grants2024

Grant Insights

How this funder distributes its grants

Top Recipients

Top 9 recipients in 2024

TEMPLE SHALOM$10KYOUNG LIFE OHIO VALLEY$6KWHEELING HEALTH RIGHT$5KMAKE-A-WISH FOUNDATION O…$5KWEST LIBERTY UNIVERSITY …$5KTHE HOUSE OF THE CARPENTER$5KYOUTH SERVICES SYSTEM INC$3KKINGS DAUGHERS CHILD CAR…$3KOGLEBAY INSTITUTE$3K

Grant Size Distribution

43 grants across all recorded years

43<$50K$50–100K$100–250K$250–500K$500K–1M$1–5M$5M+

Giving History

Grant recipients and amounts by year

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

RecipientPurposeAmount
WHEELING HEALTH RIGHT WHEELING, WVGENERAL SUPPORT$5,000
TEMPLE SHALOM WHEELING, WVGENERAL SUPPORT$10,000
OGLEBAY INSTITUTE WHEELING, WVGENERAL SUPPORT$2,600
YOUNG LIFE OHIO VALLEY WHEELING, WVGENERAL SUPPORT$6,000
YOUTH SERVICES SYSTEM INC WHEELING, WVGENERAL SUPPORT$3,400
MAKE-A-WISH FOUNDATION OF GREATER PITTSBURGH, PAGENERAL SUPPORT$5,000
WEST LIBERTY UNIVERSITY FOUNDATION INC WEST LIBERTY, WVGENERAL SUPPORT$5,000
THE HOUSE OF THE CARPENTER WHEELING, WVGENERAL SUPPORT$5,000
KINGS DAUGHERS CHILD CARE CENTER WHEELING, WVGENERAL SUPPORT$3,000

Leadership & Key People

Officers and directors from IRS filings

Compensation Overview

From 2024 IRS filing

From 2024 filing

NameTitleHoursCompensation
ROBERT P WISEMANTRUSTEE1
ELLEN L KITTSTRUSTEE1
W TAYLOR MCCLUSKEYTRUSTEE1

Subject Areas

Focus areas based on grantmaking activity

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.

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Data last updated April 2026. Sourced from IRS Form 990-PF filings.

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