﻿<?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="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-16T09:49:32-00:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>251824607</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Sharon WilkinsGlenn Accountant</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1300 Ligonier Street</AddressLine1Txt>
        <CityNm>Latrobe</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15650</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>256067332</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>USPC Newco Inc dba Rolling Rock Hunt Pony Club</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>USPC</BusinessNameControlTxt>
      <PhoneNum>7245321884</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1300 Ligonier Street</AddressLine1Txt>
        <CityNm>Latrobe</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>15650</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Megan Weir-Leven</PersonNm>
      <PersonTitleTxt>District Commissioner</PersonTitleTxt>
      <PhoneNum>7245321884</PhoneNum>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Sharon I WilkinsGlenn</PreparerPersonNm>
      <PTIN>P00491328</PTIN>
      <PhoneNum>7245321884</PhoneNum>
      <PreparationDt>2025-11-16</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="990EZ" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <GroupExemptionNum>3887</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>rollingrockhuntponyclub.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>12676</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <InvestmentIncomeAmt>10</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>3943</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>3914</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>29</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="990G">8723</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>6448</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>2275</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>2314</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>3300</BenefitsPaidToOrForMembersAmt>
      <OccupancyRentUtltsAndMaintAmt>20196</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>75</OtherExpensesTotalAmt>
      <TotalExpensesAmt>23571</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-21257</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>5091</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-23</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>-16189</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>6749</BOYAmt>
        <EOYAmt>1407</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>2500</BOYAmt>
        <EOYAmt>2500</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>9249</BOYAmt>
        <EOYAmt>3907</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>4158</BOYAmt>
        <EOYAmt>20096</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>5091</BOYAmt>
        <EOYAmt>-16189</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Education</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provide a program for youth that teaches riding, mounted sports, and the care of horses and ponies thereby developing responsibility, moral judgement, leadership and self-confidence</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3300</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>3300</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="990EZ:61">Megan Weir-Leven</PersonNm>
        <TitleTxt>District Coordinator</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="990EZ:61">Sharon Wilkins Glenn</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="990EZ:61">Jamie Schneider</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentId="990EZ:61">Laurie Havrisko</PersonNm>
        <TitleTxt>District Coordinator</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>010.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Megan Weir-Leven</PersonNm>
        <USAddress>
          <AddressLine1Txt>3759 Windover Rd</AddressLine1Txt>
          <CityNm>Murrysville</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15668</ZIPCd>
        </USAddress>
        <PhoneNum>4129260113</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>1920</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5128</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6770</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>13818</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>37445</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>20668</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10923</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8723</CurrentTaxYearAmt>
        <TotalAmt>77759</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>39365</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>25796</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6770</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10923</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8723</CurrentTaxYearAmt>
        <TotalAmt>91577</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>91577</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1172</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2723</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1751</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4609</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>39</CurrentTaxYearAmt>
        <TotalAmt>10294</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1172</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2723</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1751</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4609</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>39</CurrentTaxYearAmt>
        <TotalAmt>10294</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>40537</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>28519</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>8521</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>15532</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8762</CurrentTaxYearAmt>
        <TotalAmt>101871</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.89900</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.91400</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.10100</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.08600</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="990G" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <LicensedStatesCd>PA</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>Open Horse Show - Hunter/Jumper/Dressage/Fall Festival</Event1Nm>
        <GrossReceiptsEvent1Amt>8723</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>8723</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>6448</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>8723</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>8723</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>6448</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>6448</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>2275</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
      <CntrctWith3rdPrtyForGameRevInd>false</CntrctWith3rdPrtyForGameRevInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Investment Account Fee 75</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20, Net Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Unrealized gain loss in investment value -23</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24, Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Equipment Beginning of year 2,500, End of year 2,500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 26, Liabilities</FormAndLineReferenceDesc>
        <ExplanationTxt>Expenses loan payable Beginning of year 4,158, End of year 20,096</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="990EZ:61" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <CompensationExplanationGrp>
        <PersonNm>Megan Weir-Leven</PersonNm>
        <ShortExplanationTxt>volunteer</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <ShortExplanationTxt>volunteer</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <ShortExplanationTxt>volunteer</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>Sharon Wilkins Glenn</PersonNm>
        <ShortExplanationTxt>volunteer</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>Jamie Schneider</PersonNm>
        <ShortExplanationTxt>volunteer</ShortExplanationTxt>
      </CompensationExplanationGrp>
      <CompensationExplanationGrp>
        <PersonNm>Laurie Havrisko</PersonNm>
        <ShortExplanationTxt>volunteer</ShortExplanationTxt>
      </CompensationExplanationGrp>
    </CompensationExplanation>
  </ReturnData>
</Return>