HICKORY PRESERVE INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
HICKORY PRESERVE INC (EIN 92-3735291)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-04
IRS object ID
202523089349303102
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-04T15:43:53-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN261453821PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HARVARD & ASSOCIATES CPA PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11408 N PIEDMONT WAYAddressLine1Txt
CityTALLAHASSEECityNm
State AbbreviationFLStateAbbreviationCd
ZIP32308ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN923735291EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HICKORY PRESERVE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHICKBusinessNameControlTxt
Phone8013579421PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13862 IMAGINARY ROADAddressLine1Txt
CityTALLAHASSEECityNm
State AbbreviationFLStateAbbreviationCd
ZIP323099120ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANNE HEMPELPersonNm
Person TitleVICE PRESIDENTPersonTitleTxt
Phone8013579421PhoneNum
Signature2025-10-31SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN B LIEDY CPAPreparerPersonNm
PTINP01638962PTIN
Phone8502249008PhoneNum
Preparation2025-10-31PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name ChangeYes (X)NameChangeInd
Principal OfficerDON BRAEGGERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1304 E TENNESSEE STAddressLine1Txt
CityTALLAHASSEECityNm
State AbbreviationFLStateAbbreviationCd
ZIP32301ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$392,924GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHICKORYPRESERVE.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2023FormationYr
Legal Domicile StateFLLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION'S MISSION IS TO ACQUIRE, CONSERVE, AND MANAGE LAND THROUGH DONOR CONTRIBUTIONS AND TO CREATE A CONSERVATION CEMETERY FOR GREEN BURIALS.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers16TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$392,924CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$392,924CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,766CYTotalFundraisingExpenseAmt
CY Other Expenses$18,056CYOtherExpensesAmt
CY Total Expenses$18,056CYTotalExpensesAmt
CY Revenues Less Expenses$374,868CYRevenuesLessExpensesAmt
Total Assets BOY$47,853TotalAssetsBOYAmt
Total Assets EOY$1,667,743TotalAssetsEOYAmt
Total Liabilities EOY$1,245,022TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$47,853NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$422,721NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION'S MISSION IS TO ACQUIRE, CONSERVE, AND MANAGE LAND THROUGH DONOR CONTRIBUTIONS AND TO CREATE A CONSERVATION CEMETERY FOR GREEN BURIALS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$15,771ExpenseAmt
DescTO ACQUIRE, CONSERVE, AND MANAGE LAND THROUGH DONOR CONTRIBUTIONS AND TO CREATE A CONSERVATION CEMETERY FOR GREEN BURIALS.Desc
Total Program Service Expenses$15,771TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingYes (true)LoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCASSIE DILLMANPersonNm
Phone8013579421PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14125 PECAN BRANCHAddressLine1Txt
CityTALLAHASSEECityNm
State AbbreviationFLStateAbbreviationCd
ZIP32309ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DON BRAEGGER
PRESIDENTYes (X)Yes (X)$0$0$0
CASSIE DILLMAN
TREASURERYes (X)Yes (X)$0$0$0
ANNE HEMPEL
VICE PRESIDEYes (X)Yes (X)$0$0$0
NEIL JONES
DIRECTORYes (X)$0$0$0
TOM KELLEY
DIRECTORYes (X)$0$0$0
KEN ROSS
DIRECTORYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$392,924AllOtherContributionsAmt
Total Contributions$392,924TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$392,924TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,390TotalAmt
Program Services$3,390ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,500TotalAmt
Fundraising$1,500FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$761TotalAmt
Program Services$126ProgramServicesAmt
Management And General$519ManagementAndGeneralAmt
Fundraising$116FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,034TotalAmt
Program Services$2,034ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,767TotalAmt
Program Services$1,767ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,333TotalAmt
Program Services$1,183ProgramServicesAmt
Fundraising$150FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
LOAN COSTS$7,230$7,230
PROPERTY TAXES$41$41

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$18,056TotalAmt
Program Services$15,771ProgramServicesAmt
Management And General$519ManagementAndGeneralAmt
Fundraising$1,766FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$47,853BOYAmt
EOY$47,191EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,619,552LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$1,619,552EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$1,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$47,853BOYAmt
EOY$1,667,743EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
EOY$350,000EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
EOY$895,022EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,245,022EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$47,853BOYAmt
EOY$422,721EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$47,853BOYAmt
EOY$422,721EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$47,853BOYAmt
EOY$1,667,743EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$374,868ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year$392,924CurrentTaxYearAmt
Total$392,924TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year$392,924CurrentTaxYearAmt
Total$392,924TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$392,924PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year$392,924CurrentTaxYearAmt
Total$392,924TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,619,552OtherCostOrOtherBasisAmt
Book Value$1,619,552BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,619,552TotalBookValueLandBuildingsAmt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxtLoan PurposeLoanPurposeTxtLoan To OrganizationLoanToOrganizationIndOriginal PrincipalOriginalPrincipalAmtBalance DueBalanceDueAmtDefaultDefaultIndBoard Or Committee ApprovalBoardOrCommitteeApprovalIndWritten AgreementWrittenAgreementInd
DONALD L BRAEGGER
OFFICER/LENDERPURCHASE OF LANDYes (X)$200,000$200,000falseYes (true)Yes (true)
DONALD L BRAEGGER
OFFICER/LENDERPURCHASE OF LANDYes (X)$150,000$150,000falseYes (true)Yes (true)
FieldValueIRS element (for citing)
Total Balance Due$350,000TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 5, PART V, LINE 3BTHE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME DURING THE FISCAL YEAR ENDED 12/31/2024.
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATION'S FORM 990 IS REVIEWED BY THE OFFICERS AND FILED UPON APPROVAL OF SAME.
FORM 990, PAGE 6, PART VI, LINE 12CWHERE A POSSIBLE CONFLICT OF INTEREST EXISTS, THE OFFICER AND/OR DIRECTOR WITH THE CONFLICT SHALL ENSURE THE MATERIAL FACTS OF THE TRANSACTION ARE KNOWN OR DISCLOSED TO ALL THE OTHER DIRECTORS WHO AUTHORIZE, APPROVE, OR RATIFY THE TRANSACTION. THE CONFLICTED DIRECTOR SHALL ABSTAIN FROM VOTING ON ANY SUCH ACTIONS WHERE A POTENTIAL CONFLICT OF INTEREST MAY EXIST.
FORM 990, PAGE 6, PART VI, LINE 15AOFFICERS AND DIRECTORS SERVE THE ORGANIZATION AS UNCOMPENSATED VOLUNTEERS.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 11GAPPRAISAL 975 0 0 SURVEY 2,415 0 0 TOTAL 3,390 0 0

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.