﻿<?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>2025-09-08T15:43:52-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>260006710</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GIFT CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1205 MANOR DRIVE SUITE 100</AddressLine1Txt>
        <CityNm>MECHANICSBURG</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>17055</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>251608736</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PENNSYLVANIA STATE EMPLOYEES CREDIT</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>UNION DAY CARE ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PENN</BusinessNameControlTxt>
      <PhoneNum>8002377328</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 67013</AddressLine1Txt>
        <CityNm>HARRISBURG</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>17106</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MORGAN RECTOR</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2025-09-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DREW T BRUBAKER</PreparerPersonNm>
      <PTIN>P03041658</PTIN>
      <PhoneNum>7177663555</PhoneNum>
      <PreparationDt>2025-09-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>23448</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>21643</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>1805</InvestmentIncomeAmt>
      <TotalRevenueAmt>23448</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2680</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>245622</OtherExpensesTotalAmt>
      <TotalExpensesAmt>248302</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-224854</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>271359</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>46505</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>271359</BOYAmt>
        <EOYAmt>46505</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>271359</BOYAmt>
        <EOYAmt>46505</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>271359</BOYAmt>
        <EOYAmt>46505</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE SAFE, CONVENIENT CARE FOR CHILDREN AND GRANCHILDREN OF EMPLOYEES OF PSECU. SAID ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATION, RELIGIOUS OR SCIENTIFIC PURPOSE WITHIN THE MEANING OF SECTION 501C(3) OF THE IRC</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE SAFE AND CONVENIENT CARE FOR THE CHILDREN AND GRANDCHILDREN OF EMPLOYEES OF PSECU.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDE SAFE AND CONVENIENT CARE FOR THE CHILDREN AND GRANDCHILDREN OF EMPLOYEES OF PSECU</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>237884</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>237884</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MORGAN RECTOR</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRITTANY ZOLKO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLE GAUTSCH</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRISTY CRIST</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GRETCHEN MORRIS</PersonNm>
        <TitleTxt>CACFP COORDI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</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>MORGAN RECTOR</PersonNm>
        <USAddress>
          <AddressLine1Txt>1500 ELMERTON AVE</AddressLine1Txt>
          <CityNm>HARRISBURG</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17110</ZIPCd>
        </USAddress>
        <PhoneNum>4848181460</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="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>21992</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>64159</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29497</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40772</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23448</CurrentTaxYearAmt>
        <TotalAmt>179868</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>21992</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>64159</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29497</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40772</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23448</CurrentTaxYearAmt>
        <TotalAmt>179868</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>179868</PublicSupportTotal509Amt>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>3387</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>3210</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>6597</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>25379</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>67369</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>29497</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40772</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>23448</CurrentTaxYearAmt>
        <TotalAmt>186465</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.96460</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.96620</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>INVESTMENT REVENUE 6,597</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PROGRAM SERVICE FEES 198,932 OFFICE EXPENSES 7,650 OTHER GEN AND ADMIN EXPEN 88 TEACHER APPRECIATION 25,219 REPAIRS &amp; MAINTENANCE 10,700 COPIER LEASE 1,778 MEALS &amp; ENTERTAINMENT 1,255 TOTAL 245,622</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE SAFE, CONVENIENT CARE FOR CHILDREN AND GRANCHILDREN OF EMPLOYEES OF PSECU. SAID ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATION, RELIGIOUS OR SCIENTIFIC PURPOSE WITHIN THE MEANING OF SECTION 501C(3) OF THE IRC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE SAFE AND CONVENIENT CARE FOR THE CHILDREN AND GRANDCHILDREN OF EMPLOYEES OF PSECU</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>