<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-08-31T11:28:30-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>232939307</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HOLSINGER PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>117 VIP DRIVE STE 220</AddressLine1Txt>
        <CityNm>WEXFORD</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15090</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>871103202</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>USA STAFFING IMPACT FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>USAS</BusinessNameControlTxt>
      <PhoneNum>7242959150</PhoneNum>
      <USAddress>
        <AddressLine1Txt>135 TECHNOLOGY DRIVE 400</AddressLine1Txt>
        <CityNm>CANONSBURG</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15317</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JOSH ROBERTS</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <PhoneNum>7242959150</PhoneNum>
      <SignatureDt>2023-08-28</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>JOSH</PersonFirstNm>
        <PersonLastNm>ROBERTS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANDY BIANCO</PreparerPersonNm>
      <PTIN>P01995396</PTIN>
      <PhoneNum>7249344880</PhoneNum>
      <PreparationDt>2023-08-28</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>FOUNDATION</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>127351</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4546</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001" fndrsngEventContriPrevRptAmt="4546">122798</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>52969</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>69829</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>7</OtherRevenueTotalAmt>
      <TotalRevenueAmt>74382</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>61026</GrantsAndSimilarAmountsPaidAmt>
      <OtherExpensesTotalAmt>8031</OtherExpensesTotalAmt>
      <TotalExpensesAmt>69057</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5325</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>3237</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>8562</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>3237</BOYAmt>
        <EOYAmt>12562</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>3237</BOYAmt>
        <EOYAmt>12562</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>4000</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>3237</BOYAmt>
        <EOYAmt>8562</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>CHARITABLE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>RAISING FUNDS FOR TUNNELS TO TOWER FOUNDATION AND CANINES FOR COURAGE THROUGH THE PITTSBURGH GOLF CLASSIC</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>61026</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>61026</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>61026</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSH ROBERTS</PersonNm>
        <TitleTxt>CHIEF EXECUTIVE OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>PA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JOSH ROBERTS</PersonNm>
        <USAddress>
          <AddressLine1Txt>135 TECHNOLOGY DRIVE SUITE 400</AddressLine1Txt>
          <CityNm>CANONSBURG</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15317</ZIPCd>
        </USAddress>
        <PhoneNum>7242959150</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus1YearAmt>13330</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4546</CurrentTaxYearAmt>
        <TotalAmt>17876</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus1YearAmt>66500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>122798</CurrentTaxYearAmt>
        <TotalAmt>189298</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus1YearAmt>79830</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>127344</CurrentTaxYearAmt>
        <TotalAmt>207174</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>207174</PublicSupportTotal509Amt>
      <OtherIncome509Grp>
        <CurrentTaxYearAmt>7</CurrentTaxYearAmt>
        <TotalAmt>7</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus1YearAmt>79830</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>127351</CurrentTaxYearAmt>
        <TotalAmt>207181</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>TUNNELS 2 TOWER</Event1Nm>
        <GrossReceiptsEvent1Amt>127344</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>4546</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>122798</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>52969</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>127344</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>4546</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>122798</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>52969</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>52969</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>69829</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST PAID. AMOUNT: 7.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: CHARITABLE CONTRIBUTION. GRANTEE NAME: TUNNEL TO TOWERS FOUNDATION. GRANTEE ADDRESS: 2361 HYLAN BLVD STATEN ISLAND, NY 10306. DATE OF GIFT: 12/05/22. AMOUNT GIVEN: 41,026.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: CHARITABLE CONTRIBUTION. GRANTEE NAME: CANINES FOR COURAGE. GRANTEE ADDRESS: 8527 PETERS ROAD CRANBERRY TWP, PA 16066. DATE OF GIFT: 12/05/22. AMOUNT GIVEN: 20,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 61,026.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADVERTISING &amp; MARKETING. AMOUNT: 846. DESCRIPTION: BANK CHARGES &amp; FEES. AMOUNT: 535. DESCRIPTION: INSURANCE. AMOUNT: 1,068. DESCRIPTION: QUICKBOOKS PAYMENTS FEES. AMOUNT: 582. DESCRIPTION: OTHER MISCELLANEOUS EXPENSE. AMOUNT: 5,000. TOTAL TO FORM 990-EZ, LINE 16: 8,031.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: RELATED PARTY PAYABLES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 4,000.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
