<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2021v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2022-08-12T15:40:29-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271238921</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KMETZ ELWELL GRAHAM &amp; ASSOC PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2800 OCEAN DRIVE</AddressLine1Txt>
        <CityNm>VERO BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>329632064</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2021-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>596194216</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>GARDEN CLUB OF INDIAN RIVER</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>COUNTY INCORPORATED</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>GARD</BusinessNameControlTxt>
      <PhoneNum>7725674602</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2526 17TH AVENUE</AddressLine1Txt>
        <CityNm>VERO BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>329603322</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KAREN VATLAND</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7725674602</PhoneNum>
      <SignatureDt>2022-07-27</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>KAREN</PersonFirstNm>
        <PersonLastNm>VATLAND</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>AURELIUS J BRACKINS CPA</PreparerPersonNm>
      <PTIN>P00288375</PTIN>
      <PhoneNum>7722316902</PhoneNum>
      <PreparationDt>2022-08-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2021</TaxYr>
    <BuildTS>2022-09-23 18:48:47Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>133685</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>14871</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3855</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">114959</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>27563</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>87396</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>106122</TotalRevenueAmt>
      <OtherExpensesTotalAmt>83382</OtherExpensesTotalAmt>
      <TotalExpensesAmt>83382</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>22740</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>240586</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>263326</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>174820</BOYAmt>
        <EOYAmt>199545</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>65766</BOYAmt>
        <EOYAmt>63781</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>240586</BOYAmt>
        <EOYAmt>263326</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>240586</BOYAmt>
        <EOYAmt>263326</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>HORTICULTURAL EDUCATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ACTIVITY TO PROMOTE HORTICULTURAL EDUCATION IN THE COMM- UNITY.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMMUNITY EDUCATION PROGRAM THROUGH GARDENFEST PROGRAM</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>58959</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>58959</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE YOUNG</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PEGGY THOMPSON</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAREN VATLAND</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHIE ALTHOFF</PersonNm>
        <TitleTxt>ASST. TREASU</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FAYE ESTES</PersonNm>
        <TitleTxt>CORRESPONDIN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEBORAH CALLAHAN</PersonNm>
        <TitleTxt>RECORDING SE</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>KAREN VATLAND</PersonNm>
        <USAddress>
          <AddressLine1Txt>2025 MOORINGLINE DR</AddressLine1Txt>
          <AddressLine2Txt>325 39TH CT</AddressLine2Txt>
          <CityNm>VERO BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32963</ZIPCd>
        </USAddress>
        <PhoneNum>7725598272</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="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>15570</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17051</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>15163</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12867</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>14871</CurrentTaxYearAmt>
        <TotalAmt>75522</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>118031</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>128561</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>117704</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>45005</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>118814</CurrentTaxYearAmt>
        <TotalAmt>528115</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>133601</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>145612</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>132867</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57872</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>133685</CurrentTaxYearAmt>
        <TotalAmt>603637</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>603637</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>133601</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>145612</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>132867</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>57872</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>133685</CurrentTaxYearAmt>
        <TotalAmt>603637</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>GARDENFEST</Event1Nm>
        <GrossReceiptsEvent1Amt>66170</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>66170</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>27563</OtherDirectExpensesEvent1Amt>
        <Event2Nm>ORNAMENT SALES</Event2Nm>
        <GrossReceiptsEvent2Amt>48235</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>48235</GrossRevenueEvent2Amt>
        <GrossReceiptsTotalAmt>114405</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>114405</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>27563</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>27563</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>86842</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ORNAMENT SALES COST OF GOODS SOLD 24,146 2526 17TH AVENUE SOCIAL &amp; INSTALLATION 277 EXPENSES OFFICE EXPENSE 2,601 INSURANCE 5,387 DUES &amp; SUBSCRIPTIONS 2,881 GROUNDS MAINTENANCE 17,054 CLEANING SERVICE 2,525 PEST CONTROL 576 UTILITIES 3,299 MISCELLANEOUS 2,265 CIVIC SERVICES 15,050 REPAIRS AND MAINTENANCE 3,406 TAXES 964 YEARBOOK 775 PRIOR YEAR ADJUSTMENT 191 NON-INVESTMENT DEPRECIATION 1,985 TOTAL 83,382</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>85,399 85,399 LESS ACCUMULATED DEPRECIATION 19,633 21,618 TOTAL 65,766 63,781</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY EDUCATION PROGRAM THROUGH GARDENFEST PROGRAM</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
