The Fine Foundation
The Fine Foundation is a private 501(c)(3) philanthropic organization based in Pittsburgh, Pennsylvania. Founded in 2007 by Milton Fine and Sheila Reicher Fine, the Foundation invests in projects across arts and culture, Jewish life, and science and medicine, with a primary focus on the greater Pittsburgh region. Since its founding, The Fine Foundation has provided more than $37.5 million in grants to over 350 nonprofits.
Financial Overview
From 2024 IRS Form 990-PF · View filing
Total Assets
$159K
-45.3% YoY
Annual Giving
$211K
-87.5% YoY
Grant Count
17
-70.7% YoY
Avg Grant Size
$12K
-57.4% YoY
Under IRS private-foundation payout rules, The Fine Foundation reported a distributable amount of $13K for 2024 — the minimum it must pay out in qualifying distributions.
Mission & Focus Areas
The Fine Foundation is guided by the Hebrew phrase "tikkun olam," meaning "repairing the world," reflecting the Foundation's commitment to making the world a better place through philanthropy.
The Foundation's primary grantmaking focuses on two main areas:
Arts and Culture: The Foundation supports organizations making a difference in the community through challenging, celebratory, and relevant cultural initiatives and programs. Contemporary visual art projects remain of particular interest, reflecting Milton and Sheila Fine's passion for this area.
Jewish Life: The Foundation supports programs that educate about and honor Judaism and the Jewish people, with a focus on challenging the re-emergence of antisemitism and hate through the work of regional organizations.
Science and Medicine: This area of interest was suspended in 2019 and will be considered only if funding for the above two areas permits and if the project is of compelling interest to the Foundation.
Grantmaking
The Fine Foundation supports projects in various stages of development, including:
Grant Range
$10,000
Average Grant
$31,800
Grant Types
How to Apply
**
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Geographic Focus
Where this funder awards grants
The Fine Foundation primarily supports organizations in the greater Pittsburgh region. The Foundation also supports initiatives in multiple cities and states, including Boston, Braddock, Cambridge, Duquesne, Fort Pierce, Greensburg, New York, Palm City, Philadelphia, Pittsburgh, Stuart, Washington, and West Palm Beach. It operates primarily in the states of DC, Florida, Massachusetts, New York, and Pennsylvania.
Grant Distribution by State
Cities
Financial History
Multi-year comparison from IRS filings
Most Recent Fiscal Year (2023):
- Revenue: $2,132,819
- Expenses: $2,132,072
- Total Assets: $291,241
- Total Liabilities: $0
- Net Income: Not specified
Tax Status:
- Tax-exempt since January 1990
- EIN: 25-6335329
- Designated as 501(c)(3)
- Donations are tax-deductible
| Metric | 2024 | 2023 | 2022 |
|---|---|---|---|
| Total Assets | $159,453 | $291,241 | $290,494 |
| Revenue | $620,711 | $2,132,819 | $2,755,483 |
| Expenses | $752,499 | $2,132,072 | $2,567,724 |
| Qualifying Distributions | $732,613 | $2,118,616 | $2,590,582 |
| Net Investment Income | — | — | — |
| Distributable Amount | $13,298 | $12,976 | $6,432 |
Giving Over Time
Total grant dollars and number of grants per year
Grant Insights
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2024
Grant Size Distribution
217 grants across all recorded years
Giving History
Grant recipients and amounts by year
Among its reported 2024 grants, the largest include Carnegie Museums of Pittsburgh ($20,000), Children's Museum of Pittsburgh ($20,000), Eradicate Hate Global Summit ($20,000).
| Recipient | Purpose | Amount |
|---|---|---|
| ASSOCIATED ARTISTS OF PITTSBURGH PITTSBURGH, PA | PROGRAMMING SUPPORT: ASSOCIATED ARTISTS OF PITTSBURGH'S FALL 2024 SEASON | $5,000 |
| ATTACK THEATRE PITTSBURGH, PA | DRAWING WITH WATER | $10,000 |
| CARNEGIE MUSEUMS OF PITTSBURGH PITTSBURGH, PA | KAWS + WARHOL EXHIBITION AT THE ANDY WARHOL MUSEUM | $20,000 |
| CHILDREN'S MUSEUM OF PITTSBURGH PITTSBURGH, PA | F.I.N.E. ART, FY25 | $20,000 |
| CONTEMPORARY CRAFT PITTSBURGH, PA | CONTEMPORARY CRAFT FY25 EXHIBITIONS | $10,000 |
| ERADICATE HATE GLOBAL SUMMIT PITTSBURGH, PA | ERADICATE HATE GLOBAL SUMMIT 2024 | $20,000 |
| FRONT PORCH THEATRICALS SEWICKLEY, PA | FPT 2024 SEASON | $2,500 |
| HISTORICAL SOCIETY OF WESTERN PENNSYLVANIA PITTSBURGH, PA | LOUISE SILK: A PATCHWORK LIFE | $20,000 |
| JEWISH FAMILY AND COMMUNITY SERVICES PITTSBURGH, PA | UPSTREET TEEN MENTAL HEALTH INITIATIVE | $10,000 |
| JEWISH FEDERATION OF GREATER PITTSBURGH CLASSROOMS WITHOUT BORDERS PITTSBURGH, PA | POLAND PERSONALLY 2025 | $15,000 |
Leadership & Key People
Leadership team and compensation from IRS filings
- Sheila Reicher Fine – Chair
- Carolyn Fine Friedman – Vice Chair
- Judith O'Toole – Executive Director
- Michael Smith – Operations and Program Officer
- Susan Brownlee – Secretary
- Judy Roscow – Treasurer
- Richard Armstrong – Director
- Susan Friedberg Kalson – Director
- Keith Kanel – Director
- David Fine – Director
- Sibyl Fine King – Director
Compensation Overview
From 2024 IRS filing
From 2024 filing
| Name | Title | Hours | Compensation |
|---|---|---|---|
| CAROLYN FINE FRIEDMAN | VICE CHAIR | 2 | — |
| JUDY ROSCOW | TREASURER | 2 | $5,000 |
| SUSAN BROWNLEE | SECRETARY | 2 | $5,000 |
| MICHAEL SMITH | OPERATIONS AND PROGRAM OFFICER | 40 | $98,105 |
| JUDITH O'TOOLE | EXECUTIVE DIRECTOR | 40 | $199,250 |
| SIBYL FINE KING | DIRECTOR | 2 | — |
| DAVID FINE | DIRECTOR | 2 | — |
| SUSAN FRIEDBERG KALSON | DIRECTOR | 2 | $5,000 |
| RICHARD ARMSTRONG | DIRECTOR | 2 | $5,000 |
| KEITH KANEL | DIRECTOR | 2 | $5,000 |
| SHEILA REICHER FINE | CHAIR | 2 | — |
Contact Information
Address: The Fine Foundation One PPG Place, Suite 1670 Pittsburgh, PA 15222
Phone: (412) 444-3521
Email: info@thefinefoundation.org
Website: thefinefoundation.org
Frequently Asked Questions
What does The Fine Foundation fund?
The Fine Foundation is guided by the Hebrew phrase "tikkun olam," meaning "repairing the world," reflecting the Foundation's commitment to making the world a better place through philanthropy. The Foundation's primary grantmaking focuses on two main areas: **Arts and Culture:** The Foundation supports organizations making a difference in the community through challenging, celebratory, and relevant cultural initiatives and programs. Contemporary visual art projects remain of particular interest,…
How do I apply for a grant from The Fine Foundation?
**Grant Types and Approach:** The Fine Foundation supports projects in various stages of development, including: • Seed funding for new and experimental projects • Endowed funding for new or existing programs • Capital funds to develop, expand, or sustain facilities • Pilot program funding before supporting larger or more permanent versions **Application Process:** The Fine Foundation does not accept unsolicited proposals. Grant submissions are by invitation only. However, the Foundation welcom…
Where does The Fine Foundation make grants?
The Fine Foundation primarily supports organizations in the greater Pittsburgh region. The Foundation also supports initiatives in multiple cities and states, including Boston, Braddock, Cambridge, Duquesne, Fort Pierce, Greensburg, New York, Palm City, Philadelphia, Pittsburgh, Stuart, Washington, and West Palm Beach. It operates primarily in the states of DC, Florida, Massachusetts, New York, and Pennsylvania.
What size grants does The Fine Foundation award?
In 2024, The Fine Foundation awarded 17 grants totaling $211K — an average of about $12K per grant, based on its IRS Form 990 filings.
How much is The Fine Foundation required to give away each year?
Private foundations must generally distribute about 5% of their assets annually. For 2024, The Fine Foundation reported a distributable amount of $13K on its IRS Form 990-PF — the minimum it must pay out in qualifying distributions.
What is The Fine Foundation's EIN?
The Fine Foundation's EIN (Employer Identification Number) is 25-6335329. IRS Form 990 filing data is available on this page for 2020–2024.
Explore Open Grants
Browse active grant opportunities in The Fine Foundation's focus areas in our free grants database
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Data last updated June 2026. Sourced from IRS Form 990-PF filings. Research dossier generated April 2026.
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