﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.1" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T21:33:57-08:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>274406877</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Michael Carpenter CPA &amp; Associates PS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>329 S 3rd Avenue Suite B</AddressLine1Txt>
        <CityNm>Sequim</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98382</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>820902657</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HVR Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HVRF</BusinessNameControlTxt>
      <PhoneNum>3606707316</PhoneNum>
      <USAddress>
        <AddressLine1Txt>93 Bugge Road</AddressLine1Txt>
        <CityNm>Sequim</CityNm>
        <StateAbbreviationCd>WA</StateAbbreviationCd>
        <ZIPCd>98382</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>John Anderson</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2024-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Michael Carpenter CPA</PreparerPersonNm>
      <PTIN>P00385375</PTIN>
      <PhoneNum>3606817409</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="IRS990PF" referenceDocumentId="GeneralExplanation" softwareId="23017517" softwareVersionNum="2023v5.1">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSchedule2">151516</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>151516</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule">19973</DeprecAndDpltnRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedule AmortizationSchedule">118424</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>118424</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>138397</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>118424</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>138397</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>118424</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>13119</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>8571</CashBOYAmt>
        <CashEOYAmt>70652</CashEOYAmt>
        <InvstLandCostOrOtherBasisAmt>26881</InvstLandCostOrOtherBasisAmt>
        <LandBldgInvestmentsBOYAmt>26881</LandBldgInvestmentsBOYAmt>
        <LandBldgInvestmentsEOYAmt referenceDocumentId="InvestmentsLandSchedule2">26881</LandBldgInvestmentsEOYAmt>
        <LandBldgEquipCostOrOtherBssAmt>2580891</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>25808</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>2575056</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">2555083</LandEOYAmt>
        <TotalAssetsBOYAmt>2610508</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>2652616</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <MortgagesAndNotesPayableBOYAmt>598656</MortgagesAndNotesPayableBOYAmt>
        <MortgagesAndNotesPayableEOYAmt referenceDocumentId="MortgagesAndNotesPayableSchedu">627645</MortgagesAndNotesPayableEOYAmt>
        <TotalLiabilitiesBOYAmt>598656</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>627645</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>2011852</NoDonorRstrNetAssestsBOYAmt>
        <NoDonorRstrNetAssestsEOYAmt>2024971</NoDonorRstrNetAssestsEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2011852</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>2024971</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2610508</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>2652616</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2011852</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>13119</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>2024971</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>2024971</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <TaxDueAmt>0</TaxDueAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>true</UnrelatedBusIncmOverLimitInd>
        <Form990TFiledInd>true</Form990TFiledInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>DE</OrgReportOrRegisterStateCd>
        <OrgReportOrRegisterStateCd>WA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>true</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Michael Carpenter</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>3606817409</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>329 S 3rd Avenue Suite B</AddressLine1Txt>
          <CityNm>Sequim</CityNm>
          <StateAbbreviationCd>WA</StateAbbreviationCd>
          <ZIPCd>98382</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>John Anderson</PersonNm>
          <USAddress>
            <AddressLine1Txt>97 Bugge Road</AddressLine1Txt>
            <CityNm>Sequim</CityNm>
            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>98382</ZIPCd>
          </USAddress>
          <TitleTxt>President</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>Our mission is to support and supply local communities with education on nutrient-dense farming practices, bringing neighbors together and linking people back to the Earth. This is done through researching trial gardens to inform published materials, and through community outreach, and tours.CropsWithin the year 2023 HVR was able to gather additional research data about the northwest growing season. Trials beginning in March with electric underbeds, to prevent hard freezing conditions, and promote vigorous root growth. Cool tolerant northern-hemisphere non inflammatory crops were the focus. Our research includes crops that we believe are anti-inflammatory and we are adapting those crops to correct for health.Experimented further with the 39 different minerals for the soil in proportion as we grow for nutrition. Experimented with crossing different varieties of open pollinated heirloom crops that are truly unique.An assortment of phytonutrient dense leafy greens as well as blackcap rasp</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>2555083</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>70652</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>26881</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>2652616</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>627645</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>2024971</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>30375</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1994596</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>99730</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>118424</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>118424</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <PrivateOperatingFoundationsGrp>
        <PrivateOperatingFndtnRulingDt>2019-10-03</PrivateOperatingFndtnRulingDt>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <TotalAmt>0</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <QualifyingDistributionsGrp>
          <CurrentYearAmt>118424</CurrentYearAmt>
          <Year1Amt>58289</Year1Amt>
          <Year2Amt>9355</Year2Amt>
          <Year3Amt>4945</Year3Amt>
          <TotalAmt>191013</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriMadeDrtGrp>
          <CurrentYearAmt>118424</CurrentYearAmt>
          <Year1Amt>58289</Year1Amt>
          <Year2Amt>9355</Year2Amt>
          <Year3Amt>4945</Year3Amt>
          <TotalAmt>191013</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <CurrentYearAmt>66487</CurrentYearAmt>
          <Year1Amt>66056</Year1Amt>
          <Year2Amt>2483</Year2Amt>
          <Year3Amt>1895</Year3Amt>
          <TotalAmt>136921</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>John Anderson</ContributingManagerNm>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>John Anderson</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>93 Bugge Road</AddressLine1Txt>
            <CityNm>Sequim</CityNm>
            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>98382</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>3606707316</RecipientPhoneNum>
          <RecipientEmailAddressTxt>founder@hvr.org</RecipientEmailAddressTxt>
          <FormAndInfoAndMaterialsTxt>Application form. Contact HVR Foundation for details</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>12/31</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>Awards are only for purposes described in the application.</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <NetRntlIncmReDebtFincdPropGrp>
          <BusinessCd>531120</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>13119</UnrelatedBusinessTaxblIncmAmt>
        </NetRntlIncmReDebtFincdPropGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>13119</UnrelatedBusinessTaxblIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>13119</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <DepreciationSchedule documentId="DepreciationSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <DepreciationPropertyGrp>
        <PropertyDesc>5579 Wendy Bagwell Pkwy</PropertyDesc>
        <AcquiredDt>2022-09-20</AcquiredDt>
        <CostOrOtherBasisAmt>778983</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>42477</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <Rt>0.0256</Rt>
        <CurrentYearExpenseAmt>19973</CurrentYearExpenseAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <InvestmentsLandSchedule2 documentId="InvestmentsLandSchedule2" softwareId="23017517" softwareVersionNum="2023v5.1">
      <InvestmentLandGrp>
        <CategoryOrItemTxt>Buildings</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>26881</CostOrOtherBasisAmt>
        <BookValueAmt>26881</BookValueAmt>
      </InvestmentLandGrp>
    </InvestmentsLandSchedule2>
    <LandEtcSchedule2 documentId="LandEtcSchedule2" softwareId="23017517" softwareVersionNum="2023v5.1">
      <LandEtcGrp>
        <CategoryOrItemTxt>Miscellaneous</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2580891</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>25808</AccumulatedDepreciationAmt>
        <BookValueAmt>2555083</BookValueAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <MortgagesAndNotesPayableSch documentId="MortgagesAndNotesPayableSchedu" softwareId="23017517" softwareVersionNum="2023v5.1">
      <MortgageAmt>627645</MortgageAmt>
    </MortgagesAndNotesPayableSch>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherExpensesScheduleGrp>
        <Desc>Rental Expenses</Desc>
        <RevenueAndExpensesPerBooksAmt>118424</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>118424</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2" softwareId="23017517" softwareVersionNum="2023v5.1">
      <OtherIncomeDetail>
        <Desc>Rental Income - Noninvestment Property</Desc>
        <RevenueAndExpensesPerBooksAmt>151516</RevenueAndExpensesPerBooksAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
  </ReturnData>
</Return>