﻿<?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>2024-07-30T17:19:18-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>873768036</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PULCINI &amp; NEMET CPAS PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>10400 GRIFFIN RD STE 208</AddressLine1Txt>
        <CityNm>COOPER CITY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33328</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>650495725</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CULTURAL DEVELOPMENT GROUP INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CULT</BusinessNameControlTxt>
      <PhoneNum>3054482021</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2931 LOUISE STREET</AddressLine1Txt>
        <CityNm>COCONUT GROVE</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33133</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>AARON MORRIS</PersonNm>
      <PersonTitleTxt>TREASURER &amp; CHAIRMAN</PersonTitleTxt>
      <PhoneNum>3054482021</PhoneNum>
      <SignatureDt>2024-06-20</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARK J NEMET</PreparerPersonNm>
      <PTIN>P00141506</PTIN>
      <PhoneNum>9545337800</PhoneNum>
      <PreparationDt>2024-06-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>CDGFL.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>2561</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>2561</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>2561</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1311</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1200</OccupancyRentUtltsAndMaintAmt>
      <TotalExpensesAmt>2511</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>50</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>976</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1026</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>976</BOYAmt>
        <EOYAmt>1026</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>976</BOYAmt>
        <EOYAmt>1026</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>976</BOYAmt>
        <EOYAmt>1026</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ASSIST TALENTED INDIVIDUALS IN ARTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PROMOTE THE ADVANCEMENT OF THE ARTS, INCLUDING ACTING AS A CLEARINGHOUSE OF INFORMATION PERTAINING TO CULTURAL EVENTS IN, AND EDUCATIONAL AMENITIES OF, THE CITY OF MIAMI AND THE SOUTH FLORIDA AREA. TO SERVICE PROFESSIONAL AND EMERGING ARTISTS AND THEIR AUDIENCES BY PRESENTING EXHIBITIONS AND CRAFT SHOWS, THEATER AND DANCE PERFORMANCES, PROVIDING EDUCATION PROGRAMS, EVENTS AND CONFERENCES FOR ARTISTS, STUDENTS OF THE ARTS AND THE GENERAL AUDIENCE, AND TO SPONSOR COMPETITIONS AND COMMISSION NEW ARTISTIC WORKS; TO STRENGTHEN THE PROGRAMING , EDUCATIONAL OPPORTUNITIES AND AUDIENCES OF THE ARTS IN MIAMI AND SOUTH FLORIDA. TO RECRUIT ARTISTS, STUDENTS AND AUDIENCES FROM AROUND THE WORLD AS PARTICIPANTS IN ITS EFFORTS; TO OPERATE EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, LITERARY OR SCIENTIFIC PURPOSES EITHER DIRECTLY OR BY CONTRIBUTIONS TO ORGANIZATIONS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2511</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE DEPRECIATION OF ASSETS USED IN THE ORGANIZATIONS MISSION TO PROMOTE THE ADVANCEMENT OF THE ARTS, INCLUDING ACTING AS A CLEARINGHOUSE OF INFORMATION PERTAINING TO CULTURAL EVENTS IN THE CITY OF MIAMI AND ITS SURRONDING COMMUNITIES.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>2511</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTONIA GERSTACKER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AARON MORRIS</PersonNm>
        <TitleTxt>TREASURER &amp;</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANNA MORRIS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CLAUDIA SANCHEZ</PersonNm>
        <TitleTxt>BOD 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>
      <BooksInCareOfDetail>
        <PersonNm>AARON MORRIS</PersonNm>
        <USAddress>
          <AddressLine1Txt>2931 LOUISE STREET</AddressLine1Txt>
          <CityNm>COCONUT GROVE</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33133</ZIPCd>
        </USAddress>
        <PhoneNum>3054482021</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">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>2512</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10820</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3678</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1927</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2561</CurrentTaxYearAmt>
        <TotalAmt>21498</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>2512</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10820</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3678</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1927</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2561</CurrentTaxYearAmt>
        <TotalAmt>21498</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>21498</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>2512</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>10820</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3678</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1927</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2561</CurrentTaxYearAmt>
        <TotalAmt>21498</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE THE ADVANCEMENT OF THE ARTS, INCLUDING ACTING AS A CLEARINGHOUSE OF INFORMATION PERTAINING TO CULTURAL EVENTS IN, AND EDUCATIONAL AMENITIES OF, THE CITY OF MIAMI AND THE SOUTH FLORIDA AREA. TO SERVICE PROFESSIONAL AND EMERGING ARTISTS AND THEIR AUDIENCES BY PRESENTING EXHIBITIONS AND CRAFT SHOWS, THEATER AND DANCE PERFORMANCES, PROVIDING EDUCATION PROGRAMS, EVENTS AND CONFERENCES FOR ARTISTS, STUDENTS OF THE ARTS AND THE GENERAL AUDIENCE, AND TO SPONSOR COMPETITIONS AND COMMISSION NEW ARTISTIC WORKS; TO STRENGTHEN THE PROGRAMING , EDUCATIONAL OPPORTUNITIES AND AUDIENCES OF THE ARTS IN MIAMI AND SOUTH FLORIDA. TO RECRUIT ARTISTS, STUDENTS AND AUDIENCES FROM AROUND THE WORLD AS PARTICIPANTS IN ITS EFFORTS; TO OPERATE EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, LITERARY OR SCIENTIFIC PURPOSES EITHER DIRECTLY OR BY CONTRIBUTIONS TO ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DEPRECIATION OF ASSETS USED IN THE ORGANIZATIONS MISSION TO PROMOTE THE ADVANCEMENT OF THE ARTS, INCLUDING ACTING AS A CLEARINGHOUSE OF INFORMATION PERTAINING TO CULTURAL EVENTS IN THE CITY OF MIAMI AND ITS SURRONDING COMMUNITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>