<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-09-11T09:26:45-07:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>811481689</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>TOMKINS TAX CONSULTANTS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO Box 1140</AddressLine1Txt>
        <CityNm>LUCERNE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95458</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>710864910</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KELSEYVILLE BUSINESS ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KELS</BusinessNameControlTxt>
      <PhoneNum>7072791960</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 384</AddressLine1Txt>
        <CityNm>KELSEYVILLE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>95451</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARK BORGHESANI</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2023-09-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MARK</PersonFirstNm>
        <PersonLastNm>BORGHESANI</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Diane T Plante</PreparerPersonNm>
      <PTIN>P00947378</PTIN>
      <PhoneNum>7072741843</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="22015553" softwareVersionNum="2022v5.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.visitkelseyville.com</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>178251</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>39360</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">138890</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>123966</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>14924</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>54285</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>6192</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>425</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>32222</OtherExpensesTotalAmt>
      <TotalExpensesAmt>38839</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>15446</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>74875</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>75692</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>166013</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>74875</BOYAmt>
        <EOYAmt>166013</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>74875</BOYAmt>
        <EOYAmt>166013</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>74875</BOYAmt>
        <EOYAmt>166013</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>The Kelseyville Business Association works to maintain our town as a safe, clean, attractive place in which to live and an appealing destination to visit. It promotes economic growth through solicitation of new businesses, patronizing current business establishments, and by maintaining our environment.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Kelseyville Pear Festival is our largest annual event, attracts approx. 20,000 people annually to our small town promoting economic activity.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>66852</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>60720</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Baconfest is an annual event featuring local chefs and vendors. Stimulates economic activity for our businesses and community.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>31014</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Christmas in the Country is an annual winter event bringing people together to promote economic activity and the spirit of community.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2373</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Dia De La Indepedencia is an annual event bringing vendors to our community and promoting economic activity.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>6039</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Kelseyville Street Dance is an annual event to bring the community together and promote economic activity.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>23821</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Kelseyville Swig &amp; Jig is an annual event to bring the community together and promote economic activity.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>4555</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>128522</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SANDRE ANDRUS</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRISTIE WHITE</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIANE FORE</PersonNm>
        <TitleTxt>Member</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMY HINSON</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK BORGHESANI</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</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>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MARK BORGHESANI</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 384</AddressLine1Txt>
          <CityNm>KELSEYVILLE</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>95451</ZIPCd>
        </USAddress>
        <PhoneNum>7072791960</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>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="22015553" softwareVersionNum="2022v5.0">
      <FundraisingEventInformationGrp>
        <Event1Nm>PEAR FESTIVAL</Event1Nm>
        <GrossReceiptsEvent1Amt>66851</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>66851</GrossRevenueEvent1Amt>
        <CashPrizesEvent1Amt>100</CashPrizesEvent1Amt>
        <RentFacilityCostsEvent1Amt>8919</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>24212</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>15647</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>11842</OtherDirectExpensesEvent1Amt>
        <Event2Nm>BACONFEST</Event2Nm>
        <GrossReceiptsEvent2Amt>37628</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>37628</GrossRevenueEvent2Amt>
        <CashPrizesEvent2Amt>4100</CashPrizesEvent2Amt>
        <NonCashPrizesEvent2Amt>370</NonCashPrizesEvent2Amt>
        <RentFacilityCostsEvent2Amt>1255</RentFacilityCostsEvent2Amt>
        <FoodAndBeverageEvent2Amt>14235</FoodAndBeverageEvent2Amt>
        <EntertainmentEvent2Amt>6338</EntertainmentEvent2Amt>
        <OtherDirectExpensesEvent2Amt>4716</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>3</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>31261</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>31261</GrossRevenueOtherEventsAmt>
        <RentFcltyCostsOtherEventsAmt>5963</RentFcltyCostsOtherEventsAmt>
        <EntertainmentOtherEventsAmt>19729</EntertainmentOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>4167</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>135740</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>135740</GrossRevenueTotalEventsAmt>
        <CashPrizesTotalEventsAmt>4200</CashPrizesTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>370</NonCashPrizesTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>16137</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>38447</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>41714</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>20725</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>121593</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>14147</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Advertising and Promotion $3976</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $957</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Information Technology $40</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $2007</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>BEAUTIFICATION / PEAR FESTIVAL $17795</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>REPAIRS &amp; MAINTENANCE $5410</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>MEALS &amp; ENTERTAINMENT $2037</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
