STRATEGY STUDIO / PUBLIC DATA EXPLORER

S KIRPAL SINGH FAMILY FOUNDATION: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
S KIRPAL SINGH FAMILY FOUNDATION (EIN 46-6409272)
Tax period
2024-12-01 to 2025-11-30
Filed
2026-05-04
IRS object ID
202601249349101750
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-04T12:30:15-04:00ReturnTs
Tax Period End2025-11-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN474753799PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1THE ZLC GROUP CPAS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16529 E QUAKER STREETAddressLine1Txt
CityORCHARD PARKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14127ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2024-12-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN466409272EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1S KIRPAL SINGH FAMILY FOUNDATION TRBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSKIRBusinessNameControlTxt
Phone7165872230PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line148 HERITAGE ROAD EASTAddressLine1Txt
CityWILLIAMSVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP14221ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAMARJIT KAURPersonNm
Person TitleTRUSTEEPersonTitleTxt
Phone7165872230PhoneNum
Signature2026-01-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROY R UEBELHOER CPAPreparerPersonNm
PTINP00417897PTIN
Phone7166622161PhoneNum
Preparation2026-05-04PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$636,428FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$60,000ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$27,433DividendsRevAndExpnssAmt
Dividends Net Invst Incm$27,433DividendsNetInvstIncmAmt
Dividends Adj Net Incm$27,433DividendsAdjNetIncmAmt
Total Rev And Expnss$87,433TotalRevAndExpnssAmt
Total Net Invst Incm$27,433TotalNetInvstIncmAmt
Total Adj Net Incm$27,433TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$2,030AccountingFeesRevAndExpnssAmt
Accounting Fees Net Invst Incm$1,015AccountingFeesNetInvstIncmAmt
Accounting Fees Chrtbl Prps$1,015AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$396TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$396TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$175OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$175OtherExpensesNetInvstIncmAmt
Tot Opr Expenses Rev And Expnss$2,601TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$1,190TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,411TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$14,675ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$14,675ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$17,276TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$1,190TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$16,086TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$70,157ExcessRevenueOverExpensesAmt
Net Investment Income$26,243NetInvestmentIncomeAmt
Adjusted Net Income$27,433AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$118,322SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$87,304SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$87,304SavAndTempCashInvstEOYFMVAmt
Corporate Bonds BOY$448,689CorporateBondsBOYAmt
Corporate Bonds EOY$549,124CorporateBondsEOYAmt
Corporate Bonds EOYFMV$549,124CorporateBondsEOYFMVAmt
Total Assets BOY$567,011TotalAssetsBOYAmt
Total Assets EOY$636,428TotalAssetsEOYAmt
Total Assets EOYFMV$636,428TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$567,011NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$636,428NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$567,011TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$636,428TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$567,011TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$636,428TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$567,011TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$70,157ExcessRevenueOverExpensesAmt
Other Increases-$740OtherIncreasesAmt
Subtotal$636,428SubtotalAmt
Tot Net Ast Or Fund Balances EOY$636,428TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$365InvestmentIncomeExciseTaxAmt
Subtotal$365SubtotalAmt
Tax Based On Investment Income$365TaxBasedOnInvestmentIncomeAmt
Tax Due$365TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksAMARJIT SINGHIndividualWithBooksNm
Phone7165872230PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line148 HERITAGE ROAD EASTAddressLine1Txt
CityWILLIAMSVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP14221ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
AMARJIT SINGH
48 HERITAGE ROAD EASTWILLIAMSVILLENY14221TRUSTEE2.00$0$0$0
AMARJIT KAUR
48 HERITAGE ROAD EASTWILLIAMSVILLENY14221TRUSTEE2.00$0$0$0
KULPREET KAUR
22052 PRESWICK DRIVEFORT MILLSC29715TRUSTEE1.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$499,277AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$128,950AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$628,227TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$628,227AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$9,423CashDeemedCharitableAmt
Net Vl Noncharitable Assets$618,804NetVlNoncharitableAssetsAmt
Minimum Investment Return$30,940MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$30,940MinimumInvestmentReturnAmt
Tax Based On Investment Income$365TaxBasedOnInvestmentIncomeAmt
Total Tax$365TotalTaxAmt
Distributable Before Adj$30,575DistributableBeforeAdjAmt
Distributable Before Ded$30,575DistributableBeforeDedAmt
Distributable As Adjusted$30,575DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$16,086ExpensesAndContributionsAmt
Qualifying Distributions$16,086QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$30,575DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$34,016ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$7,413ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$3,134ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$27,506ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$25,850ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$97,919TotalExcessDistributionCyovAmt
Qualifying Distributions$16,086QualifyingDistributionsAmt
Applied To Current Year$16,086AppliedToCurrentYearAmt
Excess Distri Cyov App CY Corpus$14,489ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$14,489ExcessDistributionCyovAppCYAmt
Total Corpus$83,430TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$19,527ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$63,903ExcessDistriCyovToNextYrAmt
Excess From Year4$7,413ExcessFromYear4Amt
Excess From Year3$3,134ExcessFromYear3Amt
Excess From Year2$27,506ExcessFromYear2Amt
Excess From Year1$25,850ExcessFromYear1Amt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerAMARJIT SINGHContributingManagerNm
Contributing ManagerAMARJIT KAURContributingManagerNm

Application Submission Info ApplicationSubmissionInfoGrp

FieldValueIRS element (for citing)
Recipient PersonAMARJIT SINGH AMARJIT KAURRecipientPersonNm

Recipient US Address RecipientUSAddress

FieldValueIRS element (for citing)
Address Line148 HERITAGE ROAD EASTAddressLine1Txt
CityWILLIAMSVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP14221ZIPCd
FieldValueIRS element (for citing)
Recipient Phone7165872230RecipientPhoneNum
Form And Info And MaterialsN/AFormAndInfoAndMaterialsTxt
Submission DeadlinesN/ASubmissionDeadlinesTxt
Restrictions On AwardsN/ARestrictionsOnAwardsTxt

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (14 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmtAddress Line2RecipientUSAddress/AddressLine2Txt
BUFFALO CITY MISSION
100 E TUPPER STBUFFALONY14203PUBLIC CHARUNRESTRICTED OPERATIONS$500
FEEDMORE OF WNY
100 JAMES E CASEY DRBUFFALONY14206PUBLIC CHARUNRESTRICTED OPERATIONS$100
SIKH YOUTH ALLIANCE OF NORTH AMERIC
7419 LEAF BLADE LNWESLEY CHAPELFL33545PUBLIC CHARUNRESTRICTED OPERATIONS$1,000
SOUTHEASTERN SIKH RELIGIOUS SOCIETY
846 PERCY WARNER BLVDNASHVILLETN37205PUBLIC CHARUNRESTRICTED OPERATIONS$1,500
ROSWELL PARK ALLIANCE FOUNDATION
901 WASHINGTON STBUFFALONY14023PUBLIC CHARUNRESTRICTED OPPERATIONS$100
AICF OF WESTERN NY
PO BOX 901WILLIAMSVILLENY14231PUBLIC CHARUNRESTRICTED OPERATIONS$200
AMERICAN HEART ASSOCIATION
7272 GREENVILLE AVENUEDALLASTX75231PUBLIC CHARUNRESTRICTED OPERATIONS$50
AMERICAN LUNG ASSOCIATION
554 W WACKER DRIVECHICAGIOIL60601PUBLIC CHARUNRESTRICTED OPERATIONS$25
MARCH OF DIMES
1550 CRYSTAL DRIVEARLINGTONVA22202PUBLIC CHARUNRESTRICTED OPERATIONS$25SUITE 1300
GURU RAM DAS FOUNDATION
1900 RESTON METRO PLAZARESTONVA20190PUBLIC CHARUNRESTRICTED OPERATIONS$500SUITE 600
AMERICAN CANCER
270 PEACHTREE ST NWATLANTAGA30303PUBLIC CHARUNRESTRICTED OPERATIONS$25SUITE 1300
AMERICAN SIKH COUNCIL
PO BOX 932VOORHEESNJ080430932PUBLIC CHARUNRESTRICTED OPERATIONS$2,000
DASVANDH NETWORK
4429 HYCLIFFETROYMI48098PUBLIC CHARUNRESTRICTED OPERATIONS$3,000
SIKH CULTURAL AND EDUCATIONAL SOCIE
6569 MAIN STWILLIAMSVILLENY14228PUBLIC CHARUNRESTRICTED OPERATIONS$5,650
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$14,675TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$27,433ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$27,433ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$27,433TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp (2 entries)

ContributorContributorNumAddress Line1ContributorUSAddress/AddressLine1TxtCityContributorUSAddress/CityNmState AbbreviationContributorUSAddress/StateAbbreviationCdZIPContributorUSAddress/ZIPCdTotal ContributionsTotalContributionsAmtPerson ContributionPersonContributionInd
AMARJIT SINGH
148 HERITAGE ROAD EASTBUFFALONY14221$30,000Yes (X)
AMARJIT KAUR
248 HERITAGE ROAD EASTBUFFALONY14221$30,000Yes (X)

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryINDIRECT ACCOUNTING FEESCategoryTxt
Amt$2,030Amt
Net Investment Income$1,015NetInvestmentIncomeAmt
Disbursements Charitable Prps$1,015DisbursementsCharitablePrpsAmt

Investments Corp Bonds Schedule InvestmentsCorpBondsSchedule

Investments Corporate Bonds InvestmentsCorporateBondsGrp (5 entries)

BondBondNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
DUKE ENERGY CORP.5% 12/8/25$100,000$100,000
DUKE ENERGY CORP 5% 12/8/27$50,926$50,926
JP MORGAN CHASE 5.25% 5/31/28$101,190$101,190
FORD MOTOR CREDIT 5.113% 5/3/29$199,768$199,768
JP MORGAN CHASE 5.7% 9/23/25$97,240$97,240

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtNet Investment IncomeNetInvestmentIncomeAmt
EXPENSES
ANNUAL INVESTMENT FEE$175$175

Other Increases Schedule OtherIncreasesSchedule

Other Increases Detail OtherIncreasesDetail

FieldValueIRS element (for citing)
DescUNREALIZED CHANGE IN FMVDesc
Amt-$740Amt

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationAN EXTENTION OF TME TO FILE WAS ELECTRONICALLY SENT BUT WAS REJECTED ON 4/23/26. THIS WAS NOT DISCOVERED UNTIL THE PAYMENT REQUESTED WAS NOT WITHDRAWN AND THE CAUSE WAS INVESTIGATED. THE EXTENSION WAS FILED IN GOOD FAITH.ExplanationTxt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
US EXCISE TAX$296$296
NYS FILING FEE$100$100