﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-24T08:54:51-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>251714998</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GUTHRIE BELCZYK &amp; ASSOCIATES PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1024 ROUTE 519 SUITE 200</AddressLine1Txt>
        <CityNm>EIGHTY FOUR</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>153302866</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>922922642</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE SELDOM SEEN FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SELD</BusinessNameControlTxt>
      <PhoneNum>7249145973</PhoneNum>
      <USAddress>
        <AddressLine1Txt>354 WILLOW ROAD</AddressLine1Txt>
        <CityNm>WAYNESBURG</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15370</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>AMANDA PIERCE</PersonNm>
      <PersonTitleTxt>PRESIDENT/TREASURER</PersonTitleTxt>
      <PhoneNum>7249145973</PhoneNum>
      <SignatureDt>2026-01-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARK G WINIECKI CPA</PreparerPersonNm>
      <PTIN>P00594876</PTIN>
      <PhoneNum>7242239000</PhoneNum>
      <PreparationDt>2026-08-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990PF documentId="RetDoc3">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>899</FMVAssetsEOYAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>6550</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc2">30914</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeAdjNetIncmAmt>30914</OtherIncomeAdjNetIncmAmt>
        <TotalRevAndExpnssAmt>37464</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>30914</TotalAdjNetIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc1">2413</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesAdjNetIncmAmt>2413</OtherExpensesAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>2413</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>2413</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>39000</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>39000</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>41413</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>2413</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>39000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-3949</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>28501</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>4848</CashBOYAmt>
        <CashEOYAmt>899</CashEOYAmt>
        <CashEOYFMVAmt>899</CashEOYFMVAmt>
        <TotalAssetsBOYAmt>4848</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>899</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>899</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>4848</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>899</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>4848</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>899</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>4848</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>899</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>4848</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-3949</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>899</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>899</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
      </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>PA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>AMANDA PIERCE</IndividualWithBooksNm>
        <PhoneNum>7249145973</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>354 WILLOW ROAD</AddressLine1Txt>
          <CityNm>WAYNESBURG</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15370</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>AMANDA PIERCE</PersonNm>
          <USAddress>
            <AddressLine1Txt>354 WILLOW ROAD</AddressLine1Txt>
            <CityNm>WAYNESBURG</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15370</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT/TR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MELISSA REEDY</PersonNm>
          <USAddress>
            <AddressLine1Txt>354 WILLOW ROAD</AddressLine1Txt>
            <CityNm>WAYNESBURG</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15370</ZIPCd>
          </USAddress>
          <TitleTxt>V PRESIDENT/</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</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>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>7573</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>7573</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>7573</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>114</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>7459</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>373</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>373</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>373</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>373</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>373</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>39000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>39000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>373</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr1Amt>23902</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>23902</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>39000</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>373</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>38627</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>62529</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovToNextYrAmt>62529</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear1Amt>23902</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>38627</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>UPHA FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4509 IRON WORKS PARKWAY</AddressLine1Txt>
            <AddressLine2Txt>SUITE 2</AddressLine2Txt>
            <CityNm>LEXINGTON</CityNm>
            <StateAbbreviationCd>KY</StateAbbreviationCd>
            <ZIPCd>40511</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>501(C)(3)</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>CONTRIBUTION</GrantOrContributionPurposeTxt>
          <Amt>39000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>39000</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <NetIncomeLossFromSpecialEvtGrp>
          <ExclusionCd>1</ExclusionCd>
          <ExclusionAmt>28501</ExclusionAmt>
        </NetIncomeLossFromSpecialEvtGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>28501</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>28501</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>
    <OtherExpensesSchedule documentId="RetDoc1">
      <OtherExpensesScheduleGrp>
        <Desc>FUNDRAISER</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>COST OF GOODS SOLD</Desc>
        <RevenueAndExpensesPerBooksAmt>2413</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>2413</AdjustedNetIncomeAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc2">
      <OtherIncomeDetail>
        <Desc>FUNDRAISER</Desc>
        <RevenueAndExpensesPerBooksAmt>30914</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>30914</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
  </ReturnData>
</Return>