<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-09T08:11:43-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>570735924</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ROBINSON GRANT &amp; CO PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>POST OFFICE BOX 1406</AddressLine1Txt>
        <CityNm>BEAUFORT</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29901</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>571012715</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE FRIENDS OF HUNTING ISLAND STATE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>PARK INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>8432637160</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1231</AddressLine1Txt>
        <CityNm>BEAUFORT</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29901</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TED TEMPLE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8432637160</PhoneNum>
      <SignatureDt>2024-05-08</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TED</PersonFirstNm>
        <PersonLastNm>TEMPLE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KENDALL F ERICKSON CPA</PreparerPersonNm>
      <PTIN>P00287081</PTIN>
      <PhoneNum>8435243003</PhoneNum>
      <PreparationDt>2024-05-08</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <AddressChangeInd>X</AddressChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.FRIENDSOFHUNTINGISLAND.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>136255</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>67340</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>68649</MembershipDuesAmt>
      <InvestmentIncomeAmt>266</InvestmentIncomeAmt>
      <TotalRevenueAmt>136255</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>2015</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>1339</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>180283</OtherExpensesTotalAmt>
      <TotalExpensesAmt>183637</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-47382</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>164181</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>116799</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>164306</BOYAmt>
        <EOYAmt>118538</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>164306</BOYAmt>
        <EOYAmt>118538</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>125</BOYAmt>
        <EOYAmt>1739</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>164181</BOYAmt>
        <EOYAmt>116799</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SOLICIT FUNDS FOR HUNTING ISLAND STATE PARK.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FOHI PRESERVES, PROTECTS AND ENHANCES THE NATURAL AND CULTURAL RESOURCES OF HUNTING ISLAND BY EDUCATING THE PUBLIC AND PROMOTING A VARIETY OF PROGRAMS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>183639</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>183639</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA MILLER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>7.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS CROSLEY</PersonNm>
        <TitleTxt>VICE-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TED TEMPLE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TAMALA CONNER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>SC</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>TED TEMPLE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 1231</AddressLine1Txt>
          <CityNm>BEAUFORT</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29901</ZIPCd>
        </USAddress>
        <PhoneNum>8432637160</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>172107</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>93250</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>107978</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>95089</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67340</CurrentTaxYearAmt>
        <TotalAmt>535764</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>79122</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>79122</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>251229</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>93250</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>107978</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>95089</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67340</CurrentTaxYearAmt>
        <TotalAmt>614886</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>614886</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1410</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>352</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>266</CurrentTaxYearAmt>
        <TotalAmt>2112</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1410</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>352</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>35</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>266</CurrentTaxYearAmt>
        <TotalAmt>2112</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>605</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>30</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>635</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>253244</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>93632</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>108027</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>95124</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>67606</CurrentTaxYearAmt>
        <TotalAmt>617633</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99560</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.94790</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00340</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00400</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 266.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADVERTISING. AMOUNT: 4,308. DESCRIPTION: EQUIPMENT AND FACILITIES. AMOUNT: 126,030. DESCRIPTION: ADMINISTRATIVE. AMOUNT: 1,867. DESCRIPTION: INSURANCE. AMOUNT: 5,296. DESCRIPTION: SUPPLIES AND MATERIALS. AMOUNT: 918. DESCRIPTION: EDUCATIONAL PROGRAMS. AMOUNT: 17,616. DESCRIPTION: BANK CHARGES. AMOUNT: 2,643. DESCRIPTION: DUES. AMOUNT: 2,798. DESCRIPTION: MISC EXPENSES. AMOUNT: 1,575. DESCRIPTION: ACCOUNTING FEE. AMOUNT: 4,675. DESCRIPTION: EVENTS. AMOUNT: 1,455. DESCRIPTION: TAXES. AMOUNT: 211. DESCRIPTION: WEBSITE MAINTENANCE. AMOUNT: 1,453. DESCRIPTION: FOHI BOOK PROJECT. AMOUNT: 7,570. DESCRIPTION: MEMBERSHIP/OUTREACH. AMOUNT: 566. DESCRIPTION: PEOPLE'S PARK PROJECT. AMOUNT: 1,302. TOTAL TO FORM 990-EZ, LINE 16: 180,283.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: CREDIT CARD BALANCES. BEG. OF YEAR AMOUNT: 125. END OF YEAR AMOUNT: 1,739.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>
