<?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">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-01-29T14:42:15-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>593408879</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ODOM MOSES &amp; CO LLP CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4641 W US HWY 90</AddressLine1Txt>
        <CityNm>LAKE CITY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>320557558</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>453563691</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF HERITAGE PARK &amp;</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>GARDENS INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>3863624539</PhoneNum>
      <USAddress>
        <AddressLine1Txt>127 EAST HOWARD ST</AddressLine1Txt>
        <CityNm>LIVE OAK</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32064</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DANIEL CRAPPS</PersonNm>
      <PersonTitleTxt>BOARD MEMBER</PersonTitleTxt>
      <PhoneNum>3863624539</PhoneNum>
      <SignatureDt>2024-01-03</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DANIEL</PersonFirstNm>
        <PersonLastNm>CRAPPS</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DESERRAI J GOOSEN CPA</PreparerPersonNm>
      <PTIN>P00569912</PTIN>
      <PhoneNum>3867524621</PhoneNum>
      <PreparationDt>2024-01-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <SpecialConditionDesc>EXTENDED TO 02152024</SpecialConditionDesc>
      <PrincipalOfficerNm>DANIEL CRAPPS</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2806 W US HWY 90 SUITE 101</AddressLine1Txt>
        <CityNm>LAKE CITY</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>32055</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>135117</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.HERITAGEPARKANDGARDENS.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2011</FormationYr>
      <LegalDomicileStateCd>FL</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE NORTH/EASTERN SECTIONS OF THE HPG ARE INTENDED TO BE A RESOURCE ORIENTED, PASSIVE RECREATION ANND CULTURAL PARK WITH A MINIMUM OF FOUR RECREATIONAL FACILITIES AND A VOLNTEER STAFFED NATURE, CULTURAL ANND EDUCATIONAL FACILITY. THESE RECREATIONAL FACILITIES INCLUDE A PLAYGROUND, PICNIC PAVILLION, SAND VOLLEYBALL COURT AND A FRISBEE GOLD COURSE. THE SOUTH/WESTERN SECTIONS OF THE HPG (THE 34 ACRE PECAN GROVE) ARE PLANNED FOR FUTURE ACTIVE RECREATION SUCH AS YOUTH BALL FIELDS, TENNIS COURTS, AND MULTI-PURPOSE FIELDS. THE ABANDONED CSX RAILWAY CORRIDOR WILL BE DEVELOPED AND CONNECTED IN THE FUTURE TO OTHER PORTIONS OF THE RAILWAY CORRIDOR TO THE NORTH THUS PROVIDING CONNECTIVITY TO DOWNTOWN LIVE OAK VIA A MULTI-USE TRAIL. THESE FACILITIES WILL BE DESIGNED IN A MANNER THAT MINIMIZES IMPACTS TO NATURAL RESOURCES ON THE PROJECT SITE. PORTIONS OF THE PROPERTY WILL BE RESTORED OVER TIME TO THEIR ORIGINAL ECOLOGICAL VALUES AND FUNCTION. THE PROJECT SITE WILL BE MANAGED OVERALL FOR THE CONSERVA</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>18</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>18</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>12488</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>74707</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>122625</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>12488</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>5</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>4</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>-416</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>74296</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>135117</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>86199</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>124193</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>86199</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>124193</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-11903</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>10924</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>185723</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>208134</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>17170</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>28657</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>168553</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>179477</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE NORTH/EASTERN SECTIONS OF THE HPG ARE INTENDED TO BE A RESOURCE ORIENTED, PASSIVE RECREATION ANND CULTURAL PARK WITH A MINIMUM OF FOUR RECREATIONAL FACILITIES AND A VOLNTEER STAFFED NATURE, CULTURAL ANND EDUCATIONAL FACILITY. THESE RECREATIONAL FACILITIES INCLUDE A PLAYGROUND, PICNIC PAVILLION, SAND VOLLEYBALL COURT AND A FRISBEE GOLD COURSE. THE SOUTH/WESTERN SECTIONS OF THE HPG (THE 34 ACRE PECAN GROVE) ARE PLANNED FOR FUTURE ACTIVE RECREATION SUCH AS YOUTH BALL FIELDS, TENNIS COURTS, AND MULTI-PURPOSE FIELDS. THE ABANDONED CSX RAILWAY CORRIDOR WILL BE DEVELOPED AND CONNECTED IN THE FUTURE TO OTHER PORTIONS OF THE RAILWAY CORRIDOR TO THE NORTH THUS PROVIDING CONNECTIVITY TO DOWNTOWN LIVE OAK VIA A MULTI-USE TRAIL. THESE FACILITIES WILL BE DESIGNED IN A MANNER THAT MINIMIZES IMPACTS TO NATURAL RESOURCES ON THE PROJECT SITE. PORTIONS OF THE PROPERTY WILL BE RESTORED OVER TIME TO THEIR ORIGINAL ECOLOGICAL VALUES AND FUNCTION. THE PROJECT SITE WILL BE MANAGED OVERALL FOR THE CONSERVA</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>120772</ExpenseAmt>
      <Desc>PROVIDE PUBLICLY ACCESSIBLE, PASSIVE &amp; ACTIVE RECREATIONAL AND EDUCATIONAL AREAS</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>PROTECT AND MAINTAIN THE PROJECT SITE'S NATURAL AND HISTORICAL RESOURCES</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>120772</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <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>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>5</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>true</Form990TFiledInd>
      <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>18</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>18</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>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>FRIENDS OF HERITAGE PARK</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>3863624539</PhoneNum>
        <USAddress>
          <AddressLine1Txt>127 EAST HOWARD ST</AddressLine1Txt>
          <CityNm>LIVE OAK</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>32064</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN BELL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL CRAPPS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NELDA CROFT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOE FLANAGAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LYN FLETCHER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT FORD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BELINDA FRIES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JASON FURRY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JINNIE HANCOCK</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN R TULL III</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARILYN JONES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN MEDINA</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARLENE MITCHELL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RONNIE POOLE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEFF SCOTT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DONNA TEVLIN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JULIE ULMER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GLENDA WILLIAMS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>25000</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>97625</AllOtherContributionsAmt>
      <TotalContributionsAmt>122625</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>GROUNDS RENTAL</Desc>
        <BusinessCd>532000</BusinessCd>
        <TotalRevenueColumnAmt>12488</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>12488</UnrelatedBusinessRevenueAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>12488</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>4</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>135117</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>12488</UnrelatedBusinessRevenueAmt>
      </TotalRevenueGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>3321</TotalAmt>
        <ManagementAndGeneralAmt>3321</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>5056</TotalAmt>
        <ProgramServicesAmt>5056</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>757</TotalAmt>
        <ProgramServicesAmt>757</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>25671</TotalAmt>
        <ProgramServicesAmt>25671</ProgramServicesAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>17380</TotalAmt>
        <ProgramServicesAmt>17380</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>3276</TotalAmt>
        <ProgramServicesAmt>3276</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>GROUNDS MAINTENANCE</Desc>
        <TotalAmt>34800</TotalAmt>
        <ProgramServicesAmt>34800</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>GROUNDS MAINTENANCE</Desc>
        <TotalAmt>11600</TotalAmt>
        <ProgramServicesAmt>11600</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CLEANING/MAINTENANCE</Desc>
        <TotalAmt>11152</TotalAmt>
        <ProgramServicesAmt>11152</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EVENT COORDINATOR/SUPERVI</Desc>
        <TotalAmt>6484</TotalAmt>
        <ProgramServicesAmt>6484</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>4696</TotalAmt>
        <ProgramServicesAmt>4596</ProgramServicesAmt>
        <ManagementAndGeneralAmt>100</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>124193</TotalAmt>
        <ProgramServicesAmt>120772</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3421</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>70065</BOYAmt>
        <EOYAmt>82993</EOYAmt>
      </CashNonInterestBearingGrp>
      <LandBldgEquipCostOrOtherBssAmt>196334</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>71193</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>115658</BOYAmt>
        <EOYAmt>125141</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>185723</BOYAmt>
        <EOYAmt>208134</EOYAmt>
      </TotalAssetsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>17170</BOYAmt>
        <EOYAmt>28657</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>17170</BOYAmt>
        <EOYAmt>28657</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>168553</BOYAmt>
        <EOYAmt>179477</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>168553</BOYAmt>
        <EOYAmt>179477</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>185723</BOYAmt>
        <EOYAmt>208134</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>10924</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>7000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49699</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74845</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>122625</CurrentTaxYearAmt>
        <TotalAmt>254169</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>7000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49699</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74845</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>122625</CurrentTaxYearAmt>
        <TotalAmt>254169</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>254169</PublicSupportTotal170Amt>
      <TotalSupportAmt>254169</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>4</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>132539</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>20283</DepreciationAmt>
        <BookValueAmt>112256</BookValueAmt>
      </BuildingsGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>63795</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>50910</DepreciationAmt>
        <BookValueAmt>12885</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>125141</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>SECURITY DEPOSITS</Desc>
        <Amt>28657</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>28657</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NORTH/EASTERN SECTIONS OF THE HPG ARE INTENDED TO BE A RESOURCE ORIENTED, PASSIVE RECREATION ANND CULTURAL PARK WITH A MINIMUM OF FOUR RECREATIONAL FACILITIES AND A VOLNTEER STAFFED NATURE, CULTURAL ANND EDUCATIONAL FACILITY. THESE RECREATIONAL FACILITIES INCLUDE A PLAYGROUND, PICNIC PAVILLION, SAND VOLLEYBALL COURT AND A FRISBEE GOLD COURSE. THE SOUTH/WESTERN SECTIONS OF THE HPG (THE 34 ACRE PECAN GROVE) ARE PLANNED FOR FUTURE ACTIVE RECREATION SUCH AS YOUTH BALL FIELDS, TENNIS COURTS, AND MULTI-PURPOSE FIELDS. THE ABANDONED CSX RAILWAY CORRIDOR WILL BE DEVELOPED AND CONNECTED IN THE FUTURE TO OTHER PORTIONS OF THE RAILWAY CORRIDOR TO THE NORTH THUS PROVIDING CONNECTIVITY TO DOWNTOWN LIVE OAK VIA A MULTI-USE TRAIL. THESE FACILITIES WILL BE DESIGNED IN A MANNER THAT MINIMIZES IMPACTS TO NATURAL RESOURCES ON THE PROJECT SITE. PORTIONS OF THE PROPERTY WILL BE RESTORED OVER TIME TO THEIR ORIGINAL ECOLOGICAL VALUES AND FUNCTION. THE PROJECT SITE WILL BE MANAGED OVERALL FOR THE CONSERVATION, PROTECTION, AND ENHANCEMENT OF ON-SITE RESOURCES, AND FOR PUBLIC OUTDOOR RECREAETION COMPATIBLE WITH THE PROTECTION AND ENHANCEMENT OF THE SITE. THE HISTORICAL HOME, GARDENS, AND OUTBUILDING WILL BE PRESERVED AND OPEN TO THE PUBLIC ON A REGULAR BASIS. THE PARK WILL PROVIDE FOR CONNECTIVITY TO DOWNTOWN LIVE OAK THEREBY ENGANCING ECONOMIC DEVELOPMENT OF THE COMMUNITY. ADDITIONALLY THE SITE WILL ALLOW FOR FUTURE RECREATIONAL AND EDUCATIONAL OPPORTUNITIES AS THE COMMUNITY GROWS. THE HPG IS ALSO INTENDED TO BE A RESOURCE ORIENTED, PASSIVE AND ACTIVE RECREATION AND CULTURAL FACITILITY. IN ADDITION TO CLASSROOM AND EXHIBIT SPACE, THIS FACILITY WILL EVENTUALLY PROVIDE RESTROOMS AND A HANDS-ON CLASSROOM FOR ARCHAROLOGICAL, CULTURAL, NATURAL AND HISTORICAL STUDIES AS WELL AS ART, DRAMA, PHOTOGRAPHY, ETC. THE LIVE OAK ARTS GUILD, THE LIVE OAK GARDEN CLUB, AND THE UNIVERSITY OF FLORIDA EXTENSION OFFICE HAVE COMMITTED TO PARTNERING WITH THE LIVE OAK AND SUWANNEE COUNTY RECREATION BOARD TO PROVIDE TRAINED PROFESSIONALS FROM EACH OF THESE DISCIPLINES TO TEACH MOTHLY CLASSES TO THE PUBLIC, AS WELL AS HELP MAINTAIN THE FACILITIES. THE PROPOSED PROJECT IS INTENDED TO MEET THE FOLLOWING OBJECTIVES: 1. PROVIDE PUBLICLY ACCESSIBLE, PASSIVE &amp; ACTIVE RECREATIONAL AND EDUCATIONAL AREAS 2. PROTECT AND MAINTAIN THE PROJECT SITE'S NATURAL AND HISTORICAL RESOURCES 3. CREATE A MAJOR RECREATIONAL LINK TO DOWNTOWN BUSINESSES &amp; VISITORS OF LIVE OAK</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS EMAILED TO BOARD MEMBERS AND THEY ARE GIVEN TIME TO REVIEW AND ASK QUESTIONS BEFORE IT IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
