<?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>2024-03-21T22:20:33-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161428840</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SPRAGUE &amp; JACKSON</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>121 E SENECA ST</AddressLine1Txt>
        <CityNm>ITHACA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>148504308</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>461437047</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ITHACA UNDERGROUND INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ITHA</BusinessNameControlTxt>
      <PhoneNum>5164570184</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 7128</AddressLine1Txt>
        <CityNm>ITHACA</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14851</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ASHLEY CAKE</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
      <PhoneNum>5164570184</PhoneNum>
      <SignatureDt>2024-03-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ASHLEY</PersonFirstNm>
        <PersonLastNm>CAKE</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ANGIE JACKSON EA</PreparerPersonNm>
      <PTIN>P00640899</PTIN>
      <PhoneNum>6072735322</PhoneNum>
      <PreparationDt>2024-03-21</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>21667</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>6441</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>15226</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>21667</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1920</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>578</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>17531</OtherExpensesTotalAmt>
      <TotalExpensesAmt>20029</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>1638</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>7613</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>9251</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>7394</BOYAmt>
        <EOYAmt>9178</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>219</BOYAmt>
        <EOYAmt>73</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>7613</BOYAmt>
        <EOYAmt>9251</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>7613</BOYAmt>
        <EOYAmt>9251</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ITHACA UNDERGROUND INC. IS ORGANIZED EXCLUSIVELY FOR CHARITABLE,COMMUNITY- BUILDING AND EDUCATIONAL PURPOSES, MORE SPECIFICALLY TO PROVIDE THE PEOPLE OF ITHACA AND THE SURROUNDING COMMUNITIES WITH AN ALL-AGES, RADICALLY- INCLUSIVE ENVIRONMENT FOR THEIR DO-IT-YOURSELF AMBITIONS, ENSURING THAT NEW AND CHALLENGING MUSIC AND ART IS AVAILABLE TO ALL.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED A VENUE FOR PRESENTING NEW AND CHALLENGING MUSIC IN AN ALL-AGES, RADICALLY-INCLUSIVE ENVIRONMENT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>18463</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDED A VENUE FOR PRESENTING NEW AND CHALLENGING MUSIC IN AN ALL-AGES, RADICALLY-INCLUSIVE ENVIRONMENT.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>1566</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>20029</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIANNE DIETRICH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS KNIGHT</PersonNm>
        <TitleTxt>BOARD CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASHLEY CAKE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHILIP ADRIAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASPEN OUELLET</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAKOTA J PACE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY M CENIMO</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WEST FOX</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COREY MAHANEY</PersonNm>
        <TitleTxt>BOARD MEMBER</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>
      <StatesWhereCopyOfReturnIsFldCd>NY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>DIANNE DIETRICH</PersonNm>
        <USAddress>
          <AddressLine1Txt>220 WARREN PLACE</AddressLine1Txt>
          <CityNm>ITHACA</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14850</ZIPCd>
        </USAddress>
        <PhoneNum>5164570184</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="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>20162</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8628</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1241</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3853</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6441</CurrentTaxYearAmt>
        <TotalAmt>40325</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>11370</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1096</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10543</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15226</CurrentTaxYearAmt>
        <TotalAmt>38235</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>31532</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9724</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1241</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14396</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21667</CurrentTaxYearAmt>
        <TotalAmt>78560</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>78560</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>31532</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9724</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1241</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14396</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21667</CurrentTaxYearAmt>
        <TotalAmt>78560</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 186 TRAVEL 319 INSURANCE 1,031 BANK FEE 24 BOOKS, SUBSCRIPTIONS 367 MISC. EXPENSE 35 MUSIC/ART PERFORMANCE 12,088 SERVICE FEES 396 SOUND AND PRODUCTION 1,000 SUPPLIES 150 TELEPHONE, TELECOMM. 299 WEBSITE HOSTING 420 FOOD &amp; BEVERAGE 350 EQUIPMENT RENTAL &amp; MAINT 720 NON-INVESTMENT DEPRECIATION 146 TOTAL 17,531</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>10,358 10,358 LESS ACCUMULATED DEPRECIATION 10,139 10,285 TOTAL 219 73</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>ITHACA UNDERGROUND INC. IS ORGANIZED EXCLUSIVELY FOR CHARITABLE,COMMUNITY- BUILDING AND EDUCATIONAL PURPOSES, MORE SPECIFICALLY TO PROVIDE THE PEOPLE OF ITHACA AND THE SURROUNDING COMMUNITIES WITH AN ALL-AGES, RADICALLY- INCLUSIVE ENVIRONMENT FOR THEIR DO-IT-YOURSELF AMBITIONS, ENSURING THAT NEW AND CHALLENGING MUSIC AND ART IS AVAILABLE TO ALL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDED A VENUE FOR PRESENTING NEW AND CHALLENGING MUSIC IN AN ALL-AGES, RADICALLY-INCLUSIVE ENVIRONMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
