<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-08T12:59:32-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>200595383</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BELL &amp; MORGAN LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1050 WILLAGILLESPIE RD STE 4</AddressLine1Txt>
        <CityNm>EUGENE</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>974016718</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>943027910</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE SINGER FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SING</BusinessNameControlTxt>
      <PhoneNum>5414858444</PhoneNum>
      <USAddress>
        <AddressLine1Txt>457 SPYGLASS DRIVE</AddressLine1Txt>
        <CityNm>EUGENE</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>974012091</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KENNETH SINGER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2024-05-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KENNETH</PersonFirstNm>
        <PersonLastNm>SINGER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>C WADE BELL</PreparerPersonNm>
      <PTIN>P00085542</PTIN>
      <PhoneNum>5416837411</PhoneNum>
      <PreparationDt>2024-05-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="10">
    <IRS990PF documentId="RetDoc13" referenceDocumentId="RetDoc10">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>7737189</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>5390</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>5390</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>5390</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>224724</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>219801</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>224724</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>150603</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>1563260</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>150603</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc7">-3362</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeAdjNetIncmAmt>-3362</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>377355</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>375794</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>226752</TotalAdjNetIncmAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="RetDoc4">1075</LegalFeesRevAndExpnssAmt>
        <LegalFeesNetInvstIncmAmt>806</LegalFeesNetInvstIncmAmt>
        <LegalFeesAdjNetIncmAmt>806</LegalFeesAdjNetIncmAmt>
        <LegalFeesDsbrsChrtblAmt>269</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">3309</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>2482</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>2482</AccountingFeesAdjNetIncmAmt>
        <AccountingFeesChrtblPrpsAmt>827</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc8">32</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>32</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesAdjNetIncmAmt>32</OtherProfFeesAdjNetIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc9">4590</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>4072</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>4072</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>518</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc5">308</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>231</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>231</OtherExpensesAdjNetIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>77</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>9314</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>7623</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>7623</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>1691</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>342500</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>342500</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>351814</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>7623</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>7623</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>344191</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>25541</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>368171</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>219129</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>740</CashBOYAmt>
        <CashEOYAmt>2784</CashEOYAmt>
        <CashEOYFMVAmt>2784</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>859435</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>1517005</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>1517005</SavAndTempCashInvstEOYFMVAmt>
        <USGovernmentObligationsBOYAmt>494538</USGovernmentObligationsBOYAmt>
        <USGovernmentObligationsEOYAmt referenceDocumentId="RetDoc3">340864</USGovernmentObligationsEOYAmt>
        <USGovtObligationsEOYFMVAmt>344881</USGovtObligationsEOYFMVAmt>
        <CorporateStockBOYAmt>3829484</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc2">3355492</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>5872519</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>5184197</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>5216145</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>7737189</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>5184197</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>5216145</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>5184197</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>5216145</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>5184197</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>5216145</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>5184197</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>25541</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc6">6407</OtherIncreasesAmt>
        <SubtotalAmt>5216145</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>5216145</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ST - SEE ATTACHMENT</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>450402</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>468286</CostOrOtherBasisAmt>
          <GainOrLossAmt>-17884</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-17884</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>LT - SEE ATTACHMENT</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>1109711</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>944341</CostOrOtherBasisAmt>
          <GainOrLossAmt>165370</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>165370</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>SECTION 1231 GAIN/(LOSS)</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <CostOrOtherBasisAmt>30</CostOrOtherBasisAmt>
          <GainOrLossAmt>-30</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-30</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>UNDISTRIBUTED LTCG (FORM 2439)</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>1167</GrossSalesPriceAmt>
          <GainOrLossAmt>1167</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1167</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>150603</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>5118</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>5118</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>5118</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>3485</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>3485</TotalPaymentsAndCreditsAmt>
        <TaxDueAmt>1633</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>OR</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>KENNETH SINGER</IndividualWithBooksNm>
        <PhoneNum>5414858444</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>457 SPYGLASS</AddressLine1Txt>
          <CityNm>EUGENE</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>974012091</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KENNETH SINGER</PersonNm>
          <USAddress>
            <AddressLine1Txt>457 SPYGLASS</AddressLine1Txt>
            <CityNm>EUGENE</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>974012091</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KENDA H SINGER</PersonNm>
          <USAddress>
            <AddressLine1Txt>457 SPYGLASS</AddressLine1Txt>
            <CityNm>EUGENE</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>974012091</ZIPCd>
          </USAddress>
          <TitleTxt>VICE PRESIDE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DUNCAN MCDONALD</PersonNm>
          <USAddress>
            <AddressLine1Txt>2171 HAMBLE AVE</AddressLine1Txt>
            <CityNm>EUGENE</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>974032158</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.20</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ADEN BLISS</PersonNm>
          <USAddress>
            <AddressLine1Txt>215 RIDGECREST DR</AddressLine1Txt>
            <CityNm>ROSEBURG</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>974715582</ZIPCd>
          </USAddress>
          <TitleTxt>TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>0.20</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>6465509</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>843834</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>7309343</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>7309343</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>109640</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>7199703</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>359985</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>359985</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>5118</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>5118</TotalTaxAmt>
        <DistributableBeforeAdjAmt>354867</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>354867</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>354867</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>344191</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>344191</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>354867</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>148547</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>344191</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>148547</AppliedToYear1Amt>
        <AppliedToCurrentYearAmt>195644</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>159223</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>THE SINGER FOUNDATION</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>457 SPYGLASS DR</AddressLine1Txt>
            <CityNm>EUGENE</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>974012091</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>5414858444</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>LETTER REQUESTS</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>NONE</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>EDUCATION</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SEE ATTACHED LIST</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>VARIOUS</AddressLine1Txt>
            <CityNm>VARIOUS</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97401</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>342500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>342500</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <RelatedOrExemptFunctionIncmAmt>5390</RelatedOrExemptFunctionIncmAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <RelatedOrExemptFunctionIncmAmt>224724</RelatedOrExemptFunctionIncmAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>150603</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>ENTERPRISE PRODUCTS PTRS</Desc>
          <RelatedOrExemptFunctionIncmAmt>-3362</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <RelatedOrExemptFunctionIncmAmt>377355</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>377355</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc1">
      <AccountingFeesDetail>
        <CategoryTxt>INDIRECT ACCOUNTING FEES</CategoryTxt>
        <Amt>3309</Amt>
        <NetInvestmentIncomeAmt>2482</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2482</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>827</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc2">
      <InvestmentsCorporateStockGrp>
        <StockNm>SCHWAB 0968 - EQUITIES</StockNm>
        <EOYBookValueAmt>1269325</EOYBookValueAmt>
        <EOYFMVAmt>2597391</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SCHWAB 0968 - OTHER ASSETS</StockNm>
        <EOYBookValueAmt>49616</EOYBookValueAmt>
        <EOYFMVAmt>68904</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SCHWAB 3935 - EQUITIES</StockNm>
        <EOYBookValueAmt>1714087</EOYBookValueAmt>
        <EOYFMVAmt>2859818</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SCHWAB 3935 - MUTUAL FUNDS</StockNm>
        <EOYBookValueAmt>149561</EOYBookValueAmt>
        <EOYFMVAmt>123658</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SCHWAB 3935 - OTHER ASSETS</StockNm>
        <EOYBookValueAmt>172903</EOYBookValueAmt>
        <EOYFMVAmt>222748</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>TD AMERITRADE 0820 - MUTUAL FUNDS</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>TD AMERITRADE 0820 - STOCKS</StockNm>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <InvestmentsGovtObligationsSch documentId="RetDoc3">
      <USGovtObligationsBookVlEOYAmt>340864</USGovtObligationsBookVlEOYAmt>
      <USGovtObligationsEOYFMVAmt>344881</USGovtObligationsEOYFMVAmt>
    </InvestmentsGovtObligationsSch>
    <LegalFeesSchedule documentId="RetDoc4">
      <LegalFeesGrp>
        <CategoryTxt>INDIRECT LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>1075</LegalFeesAmt>
        <NetInvestmentIncomeAmt>806</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>806</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>269</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="RetDoc5">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>308</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>231</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>231</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>77</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc7">
      <OtherIncomeDetail>
        <Desc>ENTERPRISE PRODUCTS PTRS</Desc>
        <RevenueAndExpensesPerBooksAmt>-3362</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>-3362</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherIncreasesSchedule documentId="RetDoc6">
      <OtherIncreasesDetail>
        <Desc>BOOK - TAX BASIS ADJUSTMENTS</Desc>
        <Amt>6407</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc8">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>ACCOUNT FEES</CategoryTxt>
        <Amt>32</Amt>
        <NetInvestmentIncomeAmt>32</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>32</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc9">
      <TaxesDetail>
        <CategoryTxt>FEDERAL EXCISE TAX 990-PF</CategoryTxt>
        <Amt>2570</Amt>
        <NetInvestmentIncomeAmt>2570</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2570</AdjustedNetIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX W/H</CategoryTxt>
        <Amt>1302</Amt>
        <NetInvestmentIncomeAmt>1302</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1302</AdjustedNetIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>OREGON EXCISE TAX CT-12</CategoryTxt>
        <Amt>718</Amt>
        <NetInvestmentIncomeAmt>200</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>200</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>518</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
