The Fine Foundation
The Fine Foundation is a private foundation based in Pittsburgh, Pennsylvania. Its 2025 filing says it supports arts and culture, Jewish life, Pittsburgh philanthropies, science and medicine, and other worthy charities as determined by its board of directors.
The Fine Foundation at a glance
In short: The Fine Foundation gave $2.9M across 100 grants in 2025 (avg $29K), mostly in Pennsylvania. 26% of 2025 grantees were new. Source: 2025 IRS Form 990-PF.
- Annual giving (2025)
- $2,921,000
- +1287.6% vs 2024
- Grants made (2025)
- 100
- +488.2% vs 2024
- Average grant
- $29,210
- +135.9% vs 2024
- Median grant
- $7,500
- Total assets
- $176,267
- +10.5% vs 2024
- New grantees (estimate)
- 26% first-time grantees (17 of 65, 2025)
- Primary geography
- Pennsylvania (98% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990-PF, 2025 View filing
Data from IRS Form 990-PF, 2025; updated October 2026. New grantees are estimated by matching recipient names across years (methodology).
How to apply to The Fine Foundation
- Accepts unsolicited proposals
- No
- Invitation Only
-
The filing lists Michael Smith as the contact and says applicants should submit an online application and satisfy grant proposal requirements. The foundation's website says it does not accept unsolicited proposals; grant submissions are by invitation only, and organizations may email info@thefinefoundation.org to ask about alignment. Its listed restrictions are support for arts and culture, Jewish life, Pittsburgh philanthropies, science and medicine, and other worthy charities as determined by the board of directors.
- Review Cycle
- The filing states that applications are due nine weeks before board meetings held in the spring and fall.
- Deadline
- The filing states that applications are due nine weeks before board meetings held in the spring and fall.
- Contact
Application contact: Michael Smith
Mailing address: One Ppg Place Suite 1670, Pittsburgh, PA 15222
Phone: (412) 444-3521
Email: info@thefinefoundation.org
Application details from Grantable's research on the foundation's public materials; confirm on its website before applying.
Who The Fine Foundation funds
How this funder distributes its grants
Top Recipients
Top 10 recipients in 2025
The largest 2025 recipient was Carnegie Museums of Pittsburgh ($2.0M across 6 grants). Together the top 10 received $2.6M.
Grant Size Distribution
315 grants across all recorded years
The most common grant size was under $50K: 292 grants of 315 (93%).
Geographic Focus
Where this funder awards grants
The foundation is based in Pittsburgh, and its 2025 grant dollars went primarily to Pennsylvania recipients: 98% to Pennsylvania and 2% to Florida. The filing also lists Massachusetts and California at 0% each.
Grant Distribution by State
Share of 2025 grant dollars across all 100 itemized grants.
Cities
Is The Fine Foundation open to new grantees?
26%
first-time grantees, 2025
In 2025, 17 of 65 grantees (26%) were first-time recipients. First grants averaged $9K; repeat grants $58K. How we count
Medians: $10K first-time, $7K repeat.
- 15% of 2025 grantees were also funded in 2024. Method
- Giving grew 35% from 2022 to 2025. Method
- In 2025 it paid out well above its IRS minimum distribution (the 5% rule). Method
Estimate from itemized grant lists in IRS Form 990-PF filings (2020–2025). Recipient names are matched across years, so a renamed or misspelled grantee can look new; grants to individuals are left out. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $211K (2024) to $2.9M (2025). In 2025 it made 100 grants totaling $2.9M.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Carnegie Museums of Pittsburgh Pittsburgh, PA | Carnegie International | $737,000 |
| Carnegie Museums of Pittsburgh Pittsburgh, PA | Carnegie International | $703,500 |
| Carnegie Museums of Pittsburgh Pittsburgh, PA | Warhol Curator of Art | $264,000 |
| Carnegie Museums of Pittsburgh Pittsburgh, PA | Warhol Curator of Art | $252,000 |
| Tree of Life Pittsburgh, PA | Campaign/Capital Support | $100,000 |
| Tree of Life Pittsburgh, PA | Remember.rebuild.renew | $100,000 |
| Carnegie Museums of Pittsburgh Pittsburgh, PA | Cmoa Raymond Saunders Exhibition | $50,000 |
| Pittsburgh Cultural Trust Pittsburgh, PA | Visual Art National Marketing Plan | $45,000 |
| Jewish Federation of Greater Pittsburgh Pittsburgh, PA | Community Projects | $40,000 |
| Jewish Federation of Greater Pittsburgh Pittsburgh, PA | Annual Support | $40,000 |
Ready to take the next step with The Fine Foundation?
Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Qualifying Distributions | Net Investment Income | Distributable Amount |
|---|---|---|---|---|---|---|---|---|
| 2025 | $176,267 | $3,406,459 | $3,389,645 | $2,921,000 | 100 | $3,375,355 | — | $12,384 |
| 2024 | $159,453 | $620,711 | $752,499 | $210,500 | 17 | $732,613 | — | $13,298 |
| 2023 | $291,241 | $2,132,819 | $2,132,072 | $1,684,600 | 58 | $2,118,616 | — | $12,976 |
| 2022 | $290,494 | $2,755,483 | $2,567,724 | $2,162,834 | 68 | $2,590,582 | — | $6,432 |
| 2021 | $102,735 | $2,910,170 | $3,163,500 | $2,630,833 | 72 | $3,157,481 | — | $12,079 |
| 2020 | $356,065 | $1,456,324 | $1,918,893 | $1,423,754 | 89 | — | $6,615 | $26,238 |
Under IRS private-foundation payout rules, The Fine Foundation reported a distributable amount of $12K for 2025 — the minimum it must pay out in qualifying distributions.
Research compiled by Grantable AI from public sources. Last updated October 2026.
Mission & Focus Areas
The 2025 filing identifies arts and culture, Jewish life, Pittsburgh philanthropies, science and medicine, and other worthy charities selected by the board as areas the foundation supports.
Its 2025 grants included support for arts organizations and projects, Jewish community organizations, and efforts addressing hate-fueled violence. For example, Pittsburgh Cultural Trust describes its mission as presenting performing and visual art, managing arts facilities, advancing arts education, and developing Pittsburgh’s Cultural District. Jewish Federation of Greater Pittsburgh says it works to cultivate resources, connect people, and collaborate across the community to support a flourishing Jewish community. Eradicate Hate Global Summit says it works to forge solutions to prevent hate-fueled violence.
Grantmaking
In filing year 2025, the foundation reported 100 grants totaling $2,921,000. Grant amounts ranged from $100 to $737,000, with a median of $7,500.
Among its largest reported grants were two awards to Carnegie Museums of Pittsburgh for Carnegie International, of $737,000 and $703,500, and two awards of $264,000 and $252,000 for the Warhol curator of art. Tree of Life received two grants of $100,000, for campaign/capital support and Remember.Rebuild.Renew. Other listed grants included $45,000 to Pittsburgh Cultural Trust for a visual art national marketing plan, $40,000 each to Jewish Federation of Greater Pittsburgh for community projects and annual support, and $20,000 to Contemporary Craft for workshop expansion.
Leadership & Key People
Leadership team and compensation from IRS filings
The 2025 filing lists Carolyn Fine Friedman as vice chair; Caryn Rubinoff, Judith O’Toole, Sibyl Fine King, Susan Friedberg Kalson, Richard Armstrong, and Keith Kanel as directors; Susan Brownlee as secretary; Michael Smith as executive director; and David Fine as treasurer.
The Fine Foundation is led by Michael Smith, Executive Director since 2025 (on filings since 2022); 7 of 12 officers listed in 2025 are compensated.
Officers on the 2025 filing
Michael Smith
Executive Director
Operations & Program Officer → Executive Director, 2025
On filings since 2022
40 hrs/week
$30K (2022) → $174K (2025)
Sheila Reicher Fine
Chair
On filings since 2020
2 hrs/week
No compensation reported
Judy Roscow
Director
Director → Treasurer, 2021
Treasurer → Director, 2025
On filings since 2020
2 hrs/week
$8K (2020) → $5K (2025)
Keith Kanel
Director
On filings since 2020
2 hrs/week
$8K (2020) → $5K (2025)
Richard Armstrong
Director
On filings since 2020
2 hrs/week
$8K (2020) → $5K (2025)
Susan Friedberg Kalson
Director
Treasurer → Director, 2021
On filings since 2020
2 hrs/week
$8K (2020) → $5K (2025)
Judith O'Toole
Director
Executive Director → Director, 2025
On filings since 2022
40 hrs/week
$146K (2022) → $84K (2025)
Sibyl Fine King
Director
On filings since 2020
2 hrs/week
No compensation reported
Caryn Rubinoff
Director
New on the 2025 filing
2 hrs/week
No compensation reported
Susan Brownlee
Secretary
On filings since 2020
2 hrs/week
$8K (2020) → $5K (2025)
Carolyn Fine Friedman
Vice Chair
On filings since 2020
2 hrs/week
No compensation reported
David Fine
Treasurer
Director → Treasurer, 2025
On filings since 2020
2 hrs/week
No compensation reported
Former officers (1)
- Former: Kathy Lachenauer (2020–2021) — Executive Director
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2025 IRS filing
The highest reported compensation on the 2025 filing was $174K, to Michael Smith (Executive Director). 7 officers or directors reported compensation on that filing.
Frequently asked questions about The Fine Foundation
How much does The Fine Foundation give each year?
The Fine Foundation gave $2.9M across 100 grants in 2025, according to its 2025 IRS Form 990-PF. In 2024 it gave $211K across 17 grants.
What is The Fine Foundation's typical grant size?
The Fine Foundation's median grant in 2025 was $7,500, and its average grant was $29,210, across 100 grants on its 2025 IRS Form 990-PF. Organizations receiving their first grant from The Fine Foundation that year got $9K on average.
Where does The Fine Foundation give grants?
The Fine Foundation gives mostly in Pennsylvania: 98% of the grant dollars itemized on its 2025 IRS Form 990-PF went to recipients there. The most frequent recipient cities were Pittsburgh, PA (57 grants), Stuart, FL (27 grants), Palm City, FL (3 grants) and West Palm Beach, FL (3 grants).
Does The Fine Foundation give general operating support?
Not in 2025: none of the 100 grants with a stated purpose on The Fine Foundation's 2025 IRS Form 990-PF were described as general or operating support. Recurring purposes include "Arts Foundation of Martin County" (3 grants).
Who are The Fine Foundation's largest grantees?
The Fine Foundation's largest 2025 grantees include Carnegie Museums of Pittsburgh ($2,021,500 across 6 grants), Tree of Life ($235,000 across 5 grants) and Jewish Federation of Greater Pittsburgh ($100,000 across 3 grants), according to its 2025 IRS Form 990-PF. Together they received 81% of its itemized 2025 grant dollars.
How large is The Fine Foundation?
The Fine Foundation reported $176K in total assets on its 2025 IRS Form 990-PF. It paid out $3.4M in qualifying distributions that year, against a required minimum of $12K (roughly 5% of its investment assets).
What does The Fine Foundation fund?
The 2025 filing identifies arts and culture, Jewish life, Pittsburgh philanthropies, science and medicine, and other worthy charities selected by the board as areas the foundation supports. See mission & focus areas ↑
How do I apply for a grant from The Fine Foundation?
The filing lists Michael Smith as the contact and says applicants should submit an online application and satisfy grant proposal requirements. Eligibility and process details are in the grantmaking section of this profile. See how to apply ↑
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 2020–2025.
Does The Fine Foundation accept unsolicited proposals?
No, according to Grantable's research on the foundation's published guidelines. See how to apply ↑
Data last updated October 2026. Sourced from IRS Form 990-PF filings. Research dossier generated October 2026.
Data update history
(2)
When this profile's IRS filing data changed on Grantable
- Added Form 990-PF for fiscal year 2025 (received by the IRS August 19, 2026)
- IRS filings on file for fiscal years 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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Cite this profile
Grantable. (2026). The Fine Foundation funder profile. GrantGraph. Retrieved October 12, 2026, from https://grantable.co/funders/the-fine-foundation-morg_f50dda29b26f49b28304d08307e54560
BibTeX
@misc{grantable_256335329_2026,
author = {{Grantable}},
title = {{The Fine Foundation funder profile}},
howpublished = {GrantGraph},
year = {2026},
url = {https://grantable.co/funders/the-fine-foundation-morg_f50dda29b26f49b28304d08307e54560},
note = {Accessed 2026-10-12. Data licensed CC BY 4.0}
}The figures on this page are open data under CC BY 4.0: reuse them with credit to Grantable and a link. Download the data.
Figures come from The Fine Foundation's IRS filings (methodology). AI-written summaries, news items and logos are not covered by the open licence. Spot an error? Email hello@grantable.co.
The Fine Foundation down — hundreds of funders to go?