<?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>2024-07-12T13:33:05-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>050469131</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BAILEY &amp; COMPANY INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>509 PUTNAM PIKE</AddressLine1Txt>
        <CityNm>GREENVILLE</CityNm>
        <StateAbbreviationCd>RI</StateAbbreviationCd>
        <ZIPCd>028283004</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>874667099</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>RHODE ISLAND LIQUOR OPERATORS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>COLLABORATIVE</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>RHOD</BusinessNameControlTxt>
      <PhoneNum>4018844203</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6800 POST ROAD</AddressLine1Txt>
        <CityNm>NORTH KINGSTOWN</CityNm>
        <StateAbbreviationCd>RI</StateAbbreviationCd>
        <ZIPCd>02852</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NICHOLAS A FEDE JR</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>4018844203</PhoneNum>
      <SignatureDt>2024-05-16</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>NICHOLAS A</PersonFirstNm>
        <PersonLastNm>FEDE JR</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVEN M BAILEY CPA MST</PreparerPersonNm>
      <PTIN>P00013818</PTIN>
      <PhoneNum>4019493800</PhoneNum>
      <PreparationDt>2024-07-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <PrincipalOfficerNm>NICHOLAS A FEDE JR</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>6800 POST ROAD</AddressLine1Txt>
        <CityNm>NORTH KINGSTOWN</CityNm>
        <StateAbbreviationCd>RI</StateAbbreviationCd>
        <ZIPCd>02852</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>68850</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2022</FormationYr>
      <LegalDomicileStateCd>RI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROMOTE AND REPRESENT THE COMMON BUSINESS INTERESTS OF AND IMPROVE BUSINESS CONDITIONS AMONG, MEMBERS OF THE INDEPENDENT RETAIL LIQUOR INDUSTRY OPERATING IN RHODE ISLAND WITHIN THE MEANING OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>3</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>55631</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>2500</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>66350</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>55631</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>68850</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>7417</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>30381</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>64874</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>30381</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>64874</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>25250</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>3976</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>25250</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>29969</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>743</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>25250</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>29226</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO PROMOTE AND REPRESENT THE COMMON BUSINESS INTERESTS OF AND IMPROVE BUSINESS CONDITIONS AMONG, MEMBERS OF THE INDEPENDENT RETAIL LIQUOR INDUSTRY OPERATING IN RHODE ISLAND WITHIN THE MEANING OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>TO PROMOTE AND REPRESENT THE COMMON BUSINESS INTERESTS OF AND IMPROVE BUSINESS CONDITIONS AMONG, MEMBERS OF THE INDEPENDENT RETAIL LIQUOR INDUSTRY OPERATING IN RHODE ISLAND.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>TO PROMOTE AND REPRESENT THE COMMON BUSINESS INTERESTS OF AND IMPROVE BUSINESS CONDITIONS AMONG, MEMBERS OF THE INDEPENDENT RETAIL LIQUOR INDUSTRY OPERATING IN RHODE ISLAND WITHIN THE MEANING OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc2">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc2">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc2">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>3</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <PersonNm>NICHOLAS A FEDE JR</PersonNm>
        <PhoneNum>4018844203</PhoneNum>
        <USAddress>
          <AddressLine1Txt>6800 POST ROAD</AddressLine1Txt>
          <CityNm>NORTH KINGSTOWN</CityNm>
          <StateAbbreviationCd>RI</StateAbbreviationCd>
          <ZIPCd>02852</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICHOLAS A FEDE JR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RON PARISEAU</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CRAIG PENARDO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>2500</AllOtherContributionsAmt>
      <TotalContributionsAmt>2500</TotalContributionsAmt>
      <FundraisingGrossIncomeAmt>66350</FundraisingGrossIncomeAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>66350</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>68850</TotalRevenueColumnAmt>
      </TotalRevenueGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>7080</TotalAmt>
        <ProgramServicesAmt>7080</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>750</TotalAmt>
        <ManagementAndGeneralAmt>750</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>37500</TotalAmt>
        <ProgramServicesAmt>37500</ProgramServicesAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>2650</TotalAmt>
        <ProgramServicesAmt>2650</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <TravelGrp>
        <TotalAmt>3779</TotalAmt>
        <ProgramServicesAmt>3779</ProgramServicesAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>5698</TotalAmt>
        <ProgramServicesAmt>5698</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>COGS</Desc>
        <TotalAmt>7417</TotalAmt>
        <FundraisingAmt>7417</FundraisingAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>64874</TotalAmt>
        <ProgramServicesAmt>56707</ProgramServicesAmt>
        <ManagementAndGeneralAmt>750</ManagementAndGeneralAmt>
        <FundraisingAmt>7417</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>25250</BOYAmt>
        <EOYAmt>29969</EOYAmt>
      </CashNonInterestBearingGrp>
      <TotalAssetsGrp>
        <BOYAmt>25250</BOYAmt>
        <EOYAmt>29969</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <EOYAmt>743</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>743</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>25250</BOYAmt>
        <EOYAmt>29226</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>25250</BOYAmt>
        <EOYAmt>29226</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>25250</BOYAmt>
        <EOYAmt>29969</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>3976</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF FUNDRAISIN</Event1Nm>
        <GrossReceiptsEvent1Amt>66350</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>66350</GrossRevenueEvent1Amt>
        <GrossReceiptsTotalAmt>66350</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>66350</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>66350</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE AND REPRESENT THE COMMON BUSINESS INTERESTS OF AND IMPROVE BUSINESS CONDITIONS AMONG, MEMBERS OF THE INDEPENDENT RETAIL LIQUOR INDUSTRY OPERATING IN RHODE ISLAND WITHIN THE MEANING OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROMOTE AND REPRESENT THE COMMON BUSINESS INTERESTS OF AND IMPROVE BUSINESS CONDITIONS AMONG, MEMBERS OF THE INDEPENDENT RETAIL LIQUOR INDUSTRY OPERATING IN RHODE ISLAND WITHIN THE MEANING OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
