﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-23T11:11:16-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>570835452</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KILLEN AND ASSOCIATES CPAs PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>21 GAMECOCK AVE STE B</AddressLine1Txt>
        <CityNm>CHARLESTON</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>294073368</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>570862422</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CHARLESTON YOUTH COMPANY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>CHAR</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>422 WEDGEWOOD ST</AddressLine1Txt>
        <CityNm>CHARLESTON</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29407</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BETH HYAMS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8435716670</PhoneNum>
      <SignatureDt>2024-10-23</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SCOTT D KILLEN CPA</PreparerPersonNm>
      <PTIN>P00745438</PTIN>
      <PhoneNum>8435715502</PhoneNum>
      <PreparationDt>2024-10-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.CHARLESTONYOUTHCOMPANY.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>101106</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>8920</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>20918</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>43354</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt>23165</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>2031</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>21134</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>4749</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>1451</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>3298</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>97624</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>41920</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>37458</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1368</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>8215</OtherExpensesTotalAmt>
      <TotalExpensesAmt>88961</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>8663</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>23816</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>423</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>32902</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>23816</BOYAmt>
        <EOYAmt>32902</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>23816</BOYAmt>
        <EOYAmt>32902</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>23816</BOYAmt>
        <EOYAmt>32902</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>ENCOURAGE DEVELOP AND UTILIZE ARTISTIC T</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WINTER SPECTACULAR: A MAJOR PROFESSIONAL QUALITY MUSCIAL THEATER SHOW TEACHING ALL ASPECTS OF THEATRE. TEACHES STUDENTS OF ALL TYPES BEGINNING WITH THE BASICS OF DANCE, VOCAL TECHN</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7948</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPRING SPECTACULAR: A MAJOR PROFESSIONAL QUALITY MUSCIAL THEATER SHOW TEACHING ALL ASPECTS OF THEATRE. TEACHES STUDENTS OF ALL TYPES BEGINNING WITH THE BASICS OF DANCE, VOCAL TECHN</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7395</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>15343</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHY K AMICK</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANGELA C HINTON</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BETH HYAMS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARGAUX KILLGALLEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHERRY MORGAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASHLEY WOODS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>TRACY DUFFY</PersonNm>
        <USAddress>
          <AddressLine1Txt>1841 WESTFIELD RD</AddressLine1Txt>
          <CityNm>CHARLESTON</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29407</ZIPCd>
        </USAddress>
        <PhoneNum>7402964027</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="990A">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>39914</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>43002</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58739</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>40802</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>52274</CurrentTaxYearAmt>
        <TotalAmt>234731</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>20303</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11144</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>12219</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>42572</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>20918</CurrentTaxYearAmt>
        <TotalAmt>107156</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>60217</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>54146</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>70958</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>83374</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>73192</CurrentTaxYearAmt>
        <TotalAmt>341887</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>341887</PublicSupportTotal509Amt>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1911</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16640</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>21134</CurrentTaxYearAmt>
        <TotalAmt>39685</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>62128</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>54146</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>70958</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>100014</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>94326</CurrentTaxYearAmt>
        <TotalAmt>381572</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.89600</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.95060</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="990G">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <LicensedStatesCd>SC</LicensedStatesCd>
      <FundraisingEventInformationGrp>
        <Event1Nm>AUCTION</Event1Nm>
        <GrossReceiptsEvent1Amt>12808</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>12808</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>342</NonCashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>250</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>1410</FoodAndBeverageEvent1Amt>
        <GrossReceiptsTotalAmt>12808</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>12808</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>342</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>250</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>1410</FoodAndBeverageTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>2002</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>10806</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTBANKING FEES (92)PRODUCTION 3,398FILING FEE 104OFFICE EXPENSE 270INSURANCE 1,513EQUIPMENT 1,145MISCELLANEOUS 1,877</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other changes in net assets or fund balances Part I line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION AMOUNTPRIOR PERIOD ADJUSTMENTS 423</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>