﻿<?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="2024v5.5">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-06-01T07:40:03-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>264776373</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>EMERGE ACCOUNTING GROUP PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>555 SECOND AVE G-260</AddressLine1Txt>
        <CityNm>COLLEGEVILLE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19426</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>232714358</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PANCOTT PARENT ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PANC</BusinessNameControlTxt>
      <PhoneNum>6107421477</PhoneNum>
      <USAddress>
        <AddressLine1Txt>991 S BOLMAR STREET</AddressLine1Txt>
        <CityNm>WEST CHESTER</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19382</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NICOLE PLATT</PersonNm>
      <PersonTitleTxt>CO-TREASURER</PersonTitleTxt>
      <PhoneNum>6107421477</PhoneNum>
      <SignatureDt>2026-06-01</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JENNIFER BOND</PreparerPersonNm>
      <PTIN>P01227809</PTIN>
      <PhoneNum>6102261040</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001" accountingPeriodChangeCd="CHANGE OF ACCOUNTING PERIOD" accountingPeriodChangeApprvCd="REVENUE PROCEDURE 85-58 RULES APPLY">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>169582</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>132824</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">36758</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>9737</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>27021</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>159845</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>51724</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>228</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>91287</OtherExpensesTotalAmt>
      <TotalExpensesAmt>143239</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>16606</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>47872</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>64478</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>47872</BOYAmt>
        <EOYAmt>62185</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>2293</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>47872</BOYAmt>
        <EOYAmt>64478</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>47872</BOYAmt>
        <EOYAmt>64478</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO SUPPORT AJS PANCOTT GYMNASTICS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO SUPPORT GYMNASTICS COMPETITIONS, TRAINING AND HIGHER LEVELS OF PERFORMANCE THROUGH ATTENDANCE AT NATIONAL AND REGIONAL MEETS AND RELATED TRAINING FOR THOSE EVENTS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>90205</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>90205</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WAYNE MEGILL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIA LAMBERT</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLE PLATT</PersonNm>
        <TitleTxt>CO-TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIN BUSHNELL</PersonNm>
        <TitleTxt>CO-TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER MCNAMARA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</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>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>NICOLE PLATT</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>991 S BOLMAR STREET</AddressLine1Txt>
          <CityNm>WEST CHESTER</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19382</ZIPCd>
        </USAddress>
        <PhoneNum>6107421477</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>
        <CurrentTaxYearMinus4YearsAmt>45301</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>123800</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>152661</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>134683</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>132824</CurrentTaxYearAmt>
        <TotalAmt>589269</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>2596</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>2596</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>47897</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>123800</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>152661</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>134683</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>132824</CurrentTaxYearAmt>
        <TotalAmt>591865</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>591865</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>47897</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>123800</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>152661</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>134683</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>132824</CurrentTaxYearAmt>
        <TotalAmt>591865</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART III, SHORT YEAR EXPLANATION:</FormAndLineReferenceDesc>
        <ExplanationTxt>CURRENT YEAR IS A SHORT YEAR ENDING 7/31/25.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>PINK MEET</Event1Nm>
        <GrossReceiptsEvent1Amt>20000</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>20000</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>3850</OtherDirectExpensesEvent1Amt>
        <Event2Nm>HOME MEET</Event2Nm>
        <GrossReceiptsEvent2Amt>15467</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>15467</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>5887</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>1291</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>1291</GrossRevenueOtherEventsAmt>
        <GrossReceiptsTotalAmt>36758</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>36758</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>9737</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>9737</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>27021</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: MEET FEES. AMOUNT: 77,817. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 1,082. DESCRIPTION: SMALL EQUIPMENT. AMOUNT: 2,484. DESCRIPTION: TEAM BANQUET. AMOUNT: 9,904. TOTAL TO FORM 990-EZ, LINE 16: 91,287.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DUE FROM MEMBERS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 2,293.</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>