﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-21T14:30:30-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>272493734</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KELLEY &amp; ASSOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1620 S CLYDE MORRIS BLVD STE 100</AddressLine1Txt>
        <CityNm>DAYTONA BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>321199008</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>874236226</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RIVERFRONT ARTS DISTRICT INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RIVE</BusinessNameControlTxt>
      <PhoneNum>3866829467</PhoneNum>
      <USAddress>
        <AddressLine1Txt>132 W INTERNATIONAL SPEEDWAY BLVD</AddressLine1Txt>
        <CityNm>DAYTONA BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32114</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TERESA</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>3866829467</PhoneNum>
      <SignatureDt>2024-08-13</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KYLE H KELLEY</PreparerPersonNm>
      <PTIN>P00212879</PTIN>
      <PhoneNum>3867886057</PhoneNum>
      <PreparationDt>2024-08-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <AddressChangeInd>X</AddressChangeInd>
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>40547</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4700</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>35847</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>40547</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>3447</GrantsAndSimilarAmountsPaidAmt>
      <OccupancyRentUtltsAndMaintAmt>200</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>2087</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>34674</OtherExpensesTotalAmt>
      <TotalExpensesAmt>40408</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>139</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesEOYAmt>139</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <EOYAmt>139</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>139</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>139</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROVIDE ART FESTIVALS AND COMPETITIONS TO THE DAYTONA BEACH AREA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE ART FESTIVALS AND COMPETITIONS TO THE DAYTONA BEACH AREA.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>40408</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROVIDE ART FESTIVALS AND COMPETITIONS TO THE DAYTONA BEACH AREA.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>40408</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERESA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNA</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>TERESA</PersonNm>
        <USAddress>
          <AddressLine1Txt>132 W INTERNATIONAL SPEEDWAY BLVD</AddressLine1Txt>
          <CityNm>DAYTONA BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32114</ZIPCd>
        </USAddress>
        <PhoneNum>3866829467</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">
      <CommunityTrustInd>X</CommunityTrustInd>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>4700</CurrentTaxYearAmt>
        <TotalAmt>4700</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>4700</CurrentTaxYearAmt>
        <TotalAmt>4700</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>4700</PublicSupportTotal170Amt>
      <TotalSupportAmt>4700</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>35847</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>3,447</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 20,154 2,091 456 ANNUAL BUSINESS REPORT 61 ARTIST COFFEE 280 ARTIST SET UP 695 AWARDS 6,500 BEVERAGE LICENSE DBPR 25 BEVERAGE LICENSE PERMIT 50 FEES 125 PATRON DOLLARS 375 JUDGE PAYMENTS 200 SALES TAX 370 SUBSCRIPTIONS 20 SUPPLIES 3,272 TOTAL 34,674</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROVIDE ART FESTIVALS AND COMPETITIONS TO THE DAYTONA BEACH AREA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>