﻿<?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>2024-10-17T13:18:57-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>900877218</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BLUE WATER ACCOUNTING &amp; ASSET MGMT INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>11300 US HWY 1 STE 400</AddressLine1Txt>
        <CityNm>PALM BEACH GARDENS</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33408</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>320354239</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DANCE THEATER OF FLORIDA INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DANC</BusinessNameControlTxt>
      <PhoneNum>5616279797</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4100 PGA BLVD</AddressLine1Txt>
        <CityNm>PALM BEACH GARDENS</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33410</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHELE C ZEHNER</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>5616279797</PhoneNum>
      <SignatureDt>2024-10-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MATTHEW L MUNSELL EA</PreparerPersonNm>
      <PTIN>P01083514</PTIN>
      <PhoneNum>5617660098</PhoneNum>
      <PreparationDt>2024-10-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.DANCETHEATEROFFLORIDA.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>124446</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>28845</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>77503</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">17855</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>6376</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>11479</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>108</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>108</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>135</OtherRevenueTotalAmt>
      <TotalRevenueAmt>118070</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>77365</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>9608</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>59103</OtherExpensesTotalAmt>
      <TotalExpensesAmt>146076</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-28006</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>74550</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>46544</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>87442</BOYAmt>
        <EOYAmt>58347</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>87442</BOYAmt>
        <EOYAmt>58347</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>12892</BOYAmt>
        <EOYAmt>11803</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>74550</BOYAmt>
        <EOYAmt>46544</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>DANCE THEATER OF FLORIDA IS COMMITTED TO BRINGING THE HIGHEST STANDARDS IN DANCE EDUCATION TO SOUTH FLORIDA, MOTIVATING THE PUBLIC TO NOT JUST APPRECIATE BUT PARTICIPATE IN THE PERFORMING ARTS. OUR GOALS ARE TO PROVIDE A VARIETY OF HIGH QUALITY DANCE PERFORMANCES WHICH ARE ACCESSIBLE TO ALL AND THEREBY EDUCATE AUDIENCES MORE DEEPLY IN THE ARTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>DANCE THEATER OF FLORIDA PROVIDED DANCE PERFORMANCES TO THE COMMUNITY. WE ALSO PROVIDED SCHOLARSHIPS TO STUDENTS SO THAT THEY COULD EXPERIENCE CLASSES IN THE PERFORMING ARTS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>77088</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>77088</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELE C ZEHNER</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>13000</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>MICHELE C ZEHNER</PersonNm>
        <USAddress>
          <AddressLine1Txt>4100 PGA BLVD</AddressLine1Txt>
          <CityNm>PALM BEACH GARDENS</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33410</ZIPCd>
        </USAddress>
        <PhoneNum>5616279797</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">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>30921</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>34105</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>59851</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22578</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28845</CurrentTaxYearAmt>
        <TotalAmt>176300</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>30921</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>34105</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>59851</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>22578</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>28845</CurrentTaxYearAmt>
        <TotalAmt>176300</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>176300</PublicSupportTotal170Amt>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>58741</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>27580</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56601</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>49885</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>77503</CurrentTaxYearAmt>
        <TotalAmt>270310</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>446610</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>309823</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.39480</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.58340</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>KOS FUNDRAISER</Event1Nm>
        <GrossReceiptsEvent1Amt>14485</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>14485</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>512</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>14485</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>14485</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>512</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>512</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>13973</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSE REIMBURSEMENT 135 TOTAL 135</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK &amp; MERCHANT FEES 2,984 LICENSES AND PERMITS 297 MEALS 117 MEMBERSHIPS AND DUES 200 OPERATIONS EXPENSES 3,233 PROGRAM EXPENSES 49,193 PAYROLL PROCESSING FEES 3,079 TOTAL 59,103</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>COSTUMES, EQUIPMENT, AND SETS 21,154 0 LESS ACCUMULATED DEPRECIATION 21,154 0 SOFTWARE 495 0 LESS ACCUMULATED AMORTIZATION 495 0 START-UP COSTS 1,422 0 LESS ACCUMULATED AMORTIZATION 1,422 0 TOTAL 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCRUED PAYROLL COSTS 1,307 326 DUE TO FSDE 11,438 11,438 SALES TAX PAYABLE 147 39</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>DANCE THEATER OF FLORIDA IS COMMITTED TO BRINGING THE HIGHEST STANDARDS IN DANCE EDUCATION TO SOUTH FLORIDA, MOTIVATING THE PUBLIC TO NOT JUST APPRECIATE BUT PARTICIPATE IN THE PERFORMING ARTS. OUR GOALS ARE TO PROVIDE A VARIETY OF HIGH QUALITY DANCE PERFORMANCES WHICH ARE ACCESSIBLE TO ALL AND THEREBY EDUCATE AUDIENCES MORE DEEPLY IN THE ARTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>