﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.irs.gov/efile" returnVersion="2025v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-31T10:36:03-04:00</ReturnTs>
    <TaxPeriodEndDt>2026-05-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>561272473</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PROFESSIONAL CONSTRUCTION EST ASSOC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PROF</BusinessNameControlTxt>
      <ForeignPhoneNum>8283200375</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 547</AddressLine1Txt>
        <CityNm>HICKORY</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>286030547</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Randall</PersonNm>
      <PersonTitleTxt>Williams</PersonTitleTxt>
      <PhoneNum>8285149878</PhoneNum>
      <SignatureDt>2026-09-01</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="IRS990EZ" softwareId="25022704" softwareVersionNum="V2.0" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>10490</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>0</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>10490</MembershipDuesAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>10490</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>4000</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>2835</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>320</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>268</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>335</OtherExpensesTotalAmt>
      <TotalExpensesAmt>7758</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>2732</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>44405</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>568</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>47705</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>44405</BOYAmt>
        <EOYAmt>47705</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>44405</BOYAmt>
        <EOYAmt>47705</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>44405</BOYAmt>
        <EOYAmt>47705</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The purpose of this organization is to support the construction industrys growth in the local area by providing education for the industry and relationship building events. The organization provides charitable events and scholarships for education and mentorship to students who are pursuing careers in the construction industry.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Scholarship application reviews granted two scholarships to be paid out for the 2025 Fall Semester</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>4000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>4000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Meetings that provide education during yearly meetings approximately 75 people</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>4000</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Randall Williams</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Randall Williams</PersonNm>
        <USAddress>
          <AddressLine1Txt>1209 Ninth Ave NE</AddressLine1Txt>
          <CityNm>Hickory</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28601</ZIPCd>
        </USAddress>
        <PhoneNum>8285149878</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 10 - Cash</FormAndLineReferenceDesc>
        <ExplanationTxt>| Description:, Amount:, Grantee Type:, Grantee Name:, Grantee Address:, Activity Type:, Class of Activity Description:, RelationShipDescription:|Paid two scholarships in June 2025 to college students studying in the construction industry field, $4000, -, -, -, -, -, - |</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Insurance, $335|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, Amount:| gain on investment account, $568|</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>