<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-06T19:46:59-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>464452426</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JCL TAX SERVICE</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>9224 SPRING ACRES RD</AddressLine1Txt>
        <CityNm>CLINTON</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>20735</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>931827955</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>STUDIO NIKKI INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>STUD</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>12717 HEIDI MARIE COURT</AddressLine1Txt>
        <CityNm>UPPER MARLBORO</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>20774</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NICOLE MCKAY</PersonNm>
      <PersonTitleTxt>FOUNDER/PRESIDENT</PersonTitleTxt>
      <PhoneNum>2406051217</PhoneNum>
      <SignatureDt>2024-02-28</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>NICOLE</PersonFirstNm>
        <PersonLastNm>MCKAY</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CORNELL LANGFORD</PreparerPersonNm>
      <PTIN>P10127156</PTIN>
      <PhoneNum>3018680547</PhoneNum>
      <PreparationDt>2024-02-28</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="2" softwareId="23017709" referenceDocumentId="3">
      <InitialReturnInd>X</InitialReturnInd>
      <MethodOfAccountingOtherDesc>true</MethodOfAccountingOtherDesc>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.STUDIO-NIKKIE.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="1">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>NON-PROFIT</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>150</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>150</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>150</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>450</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>950</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>300</OtherExpensesTotalAmt>
      <TotalExpensesAmt>1700</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-1550</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-1250</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>-2800</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>150</BOYAmt>
        <EOYAmt>150</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>150</BOYAmt>
        <EOYAmt>150</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1400</BOYAmt>
        <EOYAmt>1400</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-1250</BOYAmt>
        <EOYAmt>-1250</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>INSPIRE YOUTH PERFORMING ARTS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EDUCATE AND CREATE OPPORTUNITIES TO YOUTH SIX AND UP TO HONE THEIR CRAFT MAKING OUR COMMUNITY BETTER ONE PERSON AT A TIME BOOSTING SELF-ESTEEM/WORTH</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>1400</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>1400</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLE MCKAY</PersonNm>
        <TitleTxt>FOUNDER/PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CORRA THOMAS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN LLOYD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LOUNCE HARRISON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIARA DAVIS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>KY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>NICOLE MCKAY</PersonNm>
        <USAddress>
          <AddressLine1Txt>12717 HEIDI MARIE COURT</AddressLine1Txt>
          <CityNm>UPPER MARLBORO</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>20774</ZIPCd>
        </USAddress>
        <PhoneNum>2406051217</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="1" softwareId="23017709">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>150</CurrentTaxYearAmt>
        <TotalAmt>150</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearAmt>150</CurrentTaxYearAmt>
        <TotalAmt>150</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>150</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>150</CurrentTaxYearAmt>
        <TotalAmt>150</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="3" softwareId="23017709">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>LINE 13 -</FormAndLineReferenceDesc>
        <ExplanationTxt>PROFESSIONAL FFES AND EXPENSES FOR 990EZ TAX PREPARATION AND FINANCIAL CONSULTING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES FOR ADVERTISEMENT VIA FLYERS, WEBSITE CREATION, AND PRINTING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC EXPENSES FOR MEETINGS, TRANSPORTATION, MISSED MEALS, PROFESSIONAL DEVELOPMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
