﻿<?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>2024-09-09T18:50:47-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>814879630</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WHEELWRIGHT MANAHAN PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2402 S RURAL RD STE 203</AddressLine1Txt>
        <CityNm>TEMPE</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85282</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>823445516</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SINGAL FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SING</BusinessNameControlTxt>
      <PhoneNum>2407626245</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2098 GAITHER ROAD 200</AddressLine1Txt>
        <CityNm>ROCKVILLE</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>20850</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANDREA SINGAL</PersonNm>
      <PersonTitleTxt>VP, ASST. SECRETARY</PersonTitleTxt>
      <PhoneNum>2402777200</PhoneNum>
      <SignatureDt>2024-07-26</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KAREN MANAHAN</PreparerPersonNm>
      <PTIN>P01381603</PTIN>
      <PhoneNum>4804856560</PhoneNum>
      <PreparationDt>2024-08-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <SpecialConditionDesc>EXTENDED TO 111524</SpecialConditionDesc>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>15151</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>15100</ContributionsGiftsGrantsEtcAmt>
      <OtherRevenueTotalAmt>51</OtherRevenueTotalAmt>
      <TotalRevenueAmt>15151</TotalRevenueAmt>
      <OtherExpensesTotalAmt>8140</OtherExpensesTotalAmt>
      <TotalExpensesAmt>8140</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7011</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>18818</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>25829</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>18899</BOYAmt>
        <EOYAmt>25915</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>18899</BOYAmt>
        <EOYAmt>25915</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>81</BOYAmt>
        <EOYAmt>86</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>18818</BOYAmt>
        <EOYAmt>25829</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>A BETTER FUTURE THROUGH EDUCATION, SHELTER, ENTREPRENEURSHIP, &amp; RELIEF.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SOCIAL &amp; EVANGELICAL ASSOCIATION FOR LOVE: DONATION TOWARDS CARING FOR 40 CHILDREN LIVING IN THE SEAL ORPHANAGE IN MUMBAI, INDIA; PROVIDING THE CHILDREN'S EDUCATION, FOOD, CLOTHING &amp; MEDICAL EXPENSES FOR ONE YEAR.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PARTNERING WITH THE DREAM CENTERS, FUNDED 8 SELF SUSTAINABLE SCHOOLS IN THE SLUM COMMUNITIES OF INDIA. TO DATE, THE SINGAL FOUNDATION HAS FUNDED THE DEVELOPMENT OF 8 SCHOOLS AND SERVED OVER 1,900 CHILDREN IN INDIA.</DescriptionProgramSrvcAccomTxt>
        <ForeignGrantsInd>X</ForeignGrantsInd>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OTHER CHARITABLE, SCIENTIFIC, LITERARY OR EDUCATIONAL PURPOSES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD RUGGIERO</PersonNm>
        <TitleTxt>VP, SECRETAR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANDREA SINGAL</PersonNm>
        <TitleTxt>VP, ASST. SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANIK SINGAL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>RICHARD RUGGIERO</PersonNm>
        <USAddress>
          <AddressLine1Txt>2098 GAITHER ROAD 200</AddressLine1Txt>
          <CityNm>ROCKVILLE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>20850</ZIPCd>
        </USAddress>
        <PhoneNum>2407626245</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>32629</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>182550</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>42087</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10747</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15100</CurrentTaxYearAmt>
        <TotalAmt>283113</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>32629</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>182550</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>42087</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10747</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15100</CurrentTaxYearAmt>
        <TotalAmt>283113</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>167073</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>116040</PublicSupportTotal170Amt>
      <TotalSupportAmt>283113</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>559</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.40990</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.40470</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH REWARD PAYMENT 51 TOTAL 51</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ACCOUNTING 1,236 BANK FEES 84 PROFESSIONAL FEES 5,773 MERCHANT FEES 2 SOFTWARE EXPENSE 1,045 TOTAL 8,140</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>CREDIT CARD 81 86</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER CHARITABLE, SCIENTIFIC, LITERARY OR EDUCATIONAL PURPOSES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>