﻿<?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="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-09-19T00:31:04-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>232108173</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RKL LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3501 CONCORD ROAD STE 250</AddressLine1Txt>
        <CityNm>YORK</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>17402</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>204676270</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>EMPLOYERS' EDUCATION FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>EMPL</BusinessNameControlTxt>
      <PhoneNum>7178433891</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3405 BOARD ROAD 100</AddressLine1Txt>
        <CityNm>YORK</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>17406</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>THOMAS M PALISIN</PersonNm>
      <PersonTitleTxt>PRESIDENT / EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>7178433891</PhoneNum>
      <SignatureDt>2024-08-29</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DOUGLAS L BERMAN CPA</PreparerPersonNm>
      <PTIN>P01269555</PTIN>
      <PhoneNum>7178433804</PhoneNum>
      <PreparationDt>2024-08-29</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>10125</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4285</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>2000</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>340</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>3500</OtherRevenueTotalAmt>
      <TotalRevenueAmt>10125</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>4000</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4376</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>31111</OtherExpensesTotalAmt>
      <TotalExpensesAmt>39487</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-29362</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>93275</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-242</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>63671</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>23553</BOYAmt>
        <EOYAmt>15240</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>72320</BOYAmt>
        <EOYAmt>51731</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>95873</BOYAmt>
        <EOYAmt>66971</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2598</BOYAmt>
        <EOYAmt>3300</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>93275</BOYAmt>
        <EOYAmt>63671</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ADVANCE ACTIVITIES RELATED TO OR SUPPORTING EDUCATION AND WORKFORCE DEVELOPMENT PROGRAMS REPRESENTING THE INTEREST OF EMPLOYERS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MANUFACTURING TRAINING CENTER:FUNDING WAS RECEIVED AND EXPENSES WERE INCURRED TO OPEN A MANUFACTURING VOCATIONAL TRAINING CENTER. THE TRAINING CENTER WAS OPENED IN APRIL 2013. THE CENTER IS EQUIPPED WITH TRADITIONAL MANUFACTURING AND MEASURING TOOLS DESIGNED TO PROVIDE STUDENTS WITH A BASIC SKILLS TRAINING EXPERIENCE TO LAUNCH A SUCCESSFUL CAREER IN MANUFACTURING. IN 2021 THE FACILITY RELOCATION AND EXPANSION WAS COMPLETED.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>29161</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SCHOLARSHIP PROGRAM:THE FOUNDATION HAS PROVIDED BUSINESS, COMMUNITY LEADERS, AND OTHERS THE ABILITY TO ESTABLISH SCHOLARSHIP PROGRAMS AS A WAY TO MEMORIALIZE A LOVED ONE, DEMONSTRATE A COMPANY'S COMMITMENT TO CONTINUING EDUCATION, OR JUST EXPRESS LONG-TERM SUPPORT FOR LIFE-TIME LEARNING.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>4000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>4000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MANUFACTURING CAREER AWARENESS: THE I-EXPLORE MANUFACTURING CAREERS PROGRAM IS PROVIDING EDUCATORS, STUDENTS, AND PARENTS WITH TOOLS AND EDUCATIONAL MATERIAL TO BETTER UNDERSTAND THE CAREER OPPORTUNITIES AVAILABLE IN MODERN MANUFACTURING OPERATIONS. THE FOUNDATION SUPPORTS A STATE REGISTERED PRE-APPRENTICESHIP PROGRAM FOR HIGH SCHOOL STUDENTS TO LEARN THE MANUFACTURING SKILLS TO ENTER INTO AN EMPLOYER'S REGISTERED APPRENTICESHIP PROGRAM AFTER GRADUATION.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>125</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>YES PROGRAM:THE FOUNDATION HAS BEEN DEDICATED TO BUILDING A STRONG AND SUCCESSFUL BUSINESS COMMUNITY AND FOCUSING ON THE DEVELOPMENT OF THE MANUFACTURING INDUSTRY. A CRITICAL ASPECT OF THIS SUCCESS IS THE AVAILABILITY OF A SKILLED, COMPETENT WORKFORCE. THE FOUNDATION DEVELOPED A PROGRAM WITH A FULL CURRICULUM AND COURSE MATERIALS TO DEVELOP FUTURE EMPLOYEES.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>33286</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS M PALISIN</PersonNm>
        <TitleTxt>PRESIDENT/EXECUTIVE DIRECT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE GRANBY</PersonNm>
        <TitleTxt>VICE PRESIDENT/TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ADAM MARSH</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JONATHAN CROTHERS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</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>
        <BusinessName>
          <BusinessNameLine1Txt>THOMAS M PALISIN</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>3405 BOARD ROAD 100</AddressLine1Txt>
          <CityNm>YORK</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17406</ZIPCd>
        </USAddress>
        <PhoneNum>7178433891</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>475</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>103000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7446</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4285</CurrentTaxYearAmt>
        <TotalAmt>115206</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>475</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>103000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7446</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4285</CurrentTaxYearAmt>
        <TotalAmt>115206</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>94838</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>20368</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>3142</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3044</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>335</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>513</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>340</CurrentTaxYearAmt>
        <TotalAmt>7374</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>581</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>42</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2012</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>349</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3500</CurrentTaxYearAmt>
        <TotalAmt>6484</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>129064</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>5000</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.15780</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.36830</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsPY170Ind>X</ThirtyThrPctSuprtTestsPY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 340.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: MISCELLANEOUS INCOME. AMOUNT: 3,500.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIPS. GRANTEE NAME: INDIVIDUAL. AMOUNT GIVEN: 4,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: APPRENTICESHIP EXPENSE. AMOUNT: 7,274. DESCRIPTION: BANK FEES. AMOUNT: 444. DESCRIPTION: DEPRECIATION EXPENSE. AMOUNT: 20,240. DESCRIPTION: MISCELLANEOUS EXPENSE. AMOUNT: 3,028. DESCRIPTION: I-EXPLORE MANUFACTURING EXPENSES. AMOUNT: 125. TOTAL TO FORM 990-EZ, LINE 16: 31,111.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: UNREALIZED LOSS. AMOUNT: -242.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 1,368. END OF YEAR AMOUNT: 1,019. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 70,952. END OF YEAR AMOUNT: 50,712.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 2,598. END OF YEAR AMOUNT: 3,300.</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>