﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-13T17:38:39-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>475281175</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Burgess &amp; Burgess CPAs</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>404 East Jackson</AddressLine1Txt>
        <CityNm>Hugo</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>74743</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>731523549</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HEAVENLY ACRES FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% TRAIG BROWN</InCareOfNm>
      <BusinessNameControlTxt>HEAV</BusinessNameControlTxt>
      <PhoneNum>5803174255</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1267 N 4270 ROAD</AddressLine1Txt>
        <CityNm>HUGO</CityNm>
        <StateAbbreviationCd>OK</StateAbbreviationCd>
        <ZIPCd>74743</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TRAIG BROWN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5803174255</PhoneNum>
      <SignatureDt>2025-11-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TARA STREET</PreparerPersonNm>
      <PTIN>P01231507</PTIN>
      <PhoneNum>5803265541</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="IRS990PF">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingOtherInd methodOfAccountingOtherDesc="HYBRID">X</MethodOfAccountingOtherInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>94818</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <NetGainSaleAstRevAndExpnssAmt>3348</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>13800</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>3348</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="OtherIncomeSchedule2">39751</OtherIncomeRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>137917</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>3348</TotalNetInvstIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="TaxesSchedule">1100</TaxesRevAndExpnssAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="DepreciationSchedule-47-Copy1">10374</DeprecAndDpltnRevAndExpnssAmt>
        <OccupancyRevAndExpnssAmt>20862</OccupancyRevAndExpnssAmt>
        <TravConfMeetingRevAndExpnssAmt>42460</TravConfMeetingRevAndExpnssAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="OtherExpensesSchedul-133-Copy1">30170</OtherExpensesRevAndExpnssAmt>
        <TotOprExpensesRevAndExpnssAmt>104966</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>16501</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>121467</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>0</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>16450</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>3348</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>9195</CashBOYAmt>
        <CashEOYAmt>25145</CashEOYAmt>
        <AcctRcvblAmt>3862</AcctRcvblAmt>
        <AcctRcvblBOYAmt>3862</AcctRcvblBOYAmt>
        <AcctRcvblEOYAmt>3862</AcctRcvblEOYAmt>
        <InvstLandCostOrOtherBasisAmt>23424</InvstLandCostOrOtherBasisAmt>
        <LandBldgInvestmentsBOYAmt>26424</LandBldgInvestmentsBOYAmt>
        <LandBldgInvestmentsEOYAmt referenceDocumentId="InvestmentsLandSchedule2">23424</LandBldgInvestmentsEOYAmt>
        <LandBldgEquipCostOrOtherBssAmt>62960</LandBldgEquipCostOrOtherBssAmt>
        <LandBOYAmt>59460</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="LandEtcSchedule2">62960</LandEOYAmt>
        <TotalAssetsBOYAmt>98941</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>115391</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>98941</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>115391</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>98941</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>115391</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>98941</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>115391</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>98941</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>16450</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>115391</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>115391</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>2000 12 PU</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2019-02-01</AcquiredDt>
          <SoldDt>2024-02-02</SoldDt>
          <GrossSalesPriceAmt>2300</GrossSalesPriceAmt>
          <DepreciationAmt>3108</DepreciationAmt>
          <CostOrOtherBasisAmt>3200</CostOrOtherBasisAmt>
          <GainOrLossAmt>2208</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>2208</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAR</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2021-02-01</AcquiredDt>
          <SoldDt>2024-03-15</SoldDt>
          <GrossSalesPriceAmt>2000</GrossSalesPriceAmt>
          <DepreciationAmt>2540</DepreciationAmt>
          <CostOrOtherBasisAmt>3300</CostOrOtherBasisAmt>
          <GainOrLossAmt>1240</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1240</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>SKIDSTEER</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-02-21</AcquiredDt>
          <SoldDt>2024-10-04</SoldDt>
          <GrossSalesPriceAmt>9500</GrossSalesPriceAmt>
          <DepreciationAmt>5400</DepreciationAmt>
          <CostOrOtherBasisAmt>15000</CostOrOtherBasisAmt>
          <GainOrLossAmt>-100</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-100</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>3348</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>47</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>47</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>47</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>47</TaxDueAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>OK</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd referenceDocumentId="ExplnOfNonFilingWith-144-Copy1">false</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>true</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <IndividualWithBooksNm>TRAIG BROWN</IndividualWithBooksNm>
        <PhoneNum>5803174255</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>1267 N 4270 ROAD</AddressLine1Txt>
          <CityNm>HUGO</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>74743</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TRAIG BROWN</PersonNm>
          <USAddress>
            <AddressLine1Txt>1267 N 4270 ROAD</AddressLine1Txt>
            <CityNm>HUGO</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>74743</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TRAIG BROWN</PersonNm>
          <USAddress>
            <AddressLine1Txt>HC69</AddressLine1Txt>
            <CityNm>HUGO</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>74743</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TRAIG BROWN</PersonNm>
          <USAddress>
            <AddressLine1Txt>HC69</AddressLine1Txt>
            <CityNm>HUGO</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>74743</ZIPCd>
          </USAddress>
          <TitleTxt>VP</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>TRAIG BROWN</PersonNm>
          <USAddress>
            <AddressLine1Txt>HC69</AddressLine1Txt>
            <CityNm>HUGO</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>74743</ZIPCd>
          </USAddress>
          <TitleTxt>BOARD PRESIDE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>TO PROVIDE HELP TO NEEDY FAMILIES AND INDVIDUALS</Description1Txt>
        <Expenses1Amt>121467</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>NONE</Description1Txt>
        <Expenses1Amt>0</Expenses1Amt>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>0</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>4265</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>4265</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>4265</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>64</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>4201</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>210</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <Sect4942j3j5FndtnAndFrgnOrgInd>X</Sect4942j3j5FndtnAndFrgnOrgInd>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>0</ExpensesAndContributionsAmt>
      </PFQualifyingDistributionsGrp>
      <PrivateOperatingFoundationsGrp>
        <PrivateOperatingFndtnRulingDt>2001-06-21</PrivateOperatingFndtnRulingDt>
        <Section4942j3Ind>X</Section4942j3Ind>
        <LessorAdjNetIncmMinInvstRetGrp>
          <CurrentYearAmt>0</CurrentYearAmt>
          <TotalAmt>0</TotalAmt>
        </LessorAdjNetIncmMinInvstRetGrp>
        <QualifyingDistributionsGrp>
          <Year2Amt>188586</Year2Amt>
          <Year3Amt>119936</Year3Amt>
          <TotalAmt>308522</TotalAmt>
        </QualifyingDistributionsGrp>
        <QualifyingDistriMadeDrtGrp>
          <Year2Amt>188586</Year2Amt>
          <Year3Amt>119936</Year3Amt>
          <TotalAmt>308522</TotalAmt>
        </QualifyingDistriMadeDrtGrp>
        <TwoThirdsMinimumInvstRetGrp>
          <CurrentYearAmt>140</CurrentYearAmt>
          <TotalAmt>140</TotalAmt>
        </TwoThirdsMinimumInvstRetGrp>
      </PrivateOperatingFoundationsGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>TRAIG BROWN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1267 N 4270 ROAD</AddressLine1Txt>
            <CityNm>HUGO</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>74743</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>5803174255</RecipientPhoneNum>
          <RecipientEmailAddressTxt>TRAIGB66@GMAIL.COM</RecipientEmailAddressTxt>
          <FormAndInfoAndMaterialsTxt>CONTACT INFO AND REASON FOR REQUEST</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>12312023</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>NONE</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>VARIOUS RESIDENTS</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1267 N 4270 RD</AddressLine1Txt>
            <CityNm>HUGO</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>74743</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>FOOD CLOTHING SHELTER</GrantOrContributionPurposeTxt>
          <Amt>14001</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>THE CHURCH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>US 70</AddressLine1Txt>
            <CityNm>MILLERTON</CityNm>
            <StateAbbreviationCd>OK</StateAbbreviationCd>
            <ZIPCd>74750</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TITHING</GrantOrContributionPurposeTxt>
          <Amt>2500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>16501</TotalGrantOrContriPdDurYrAmt>
        <TotalGrantOrContriApprvFutAmt>0</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <GainSalesAstOthThanInvntryGrp>
          <BusinessCd>110000</BusinessCd>
          <UnrelatedBusinessTaxblIncmAmt>3768</UnrelatedBusinessTaxblIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>3768</UnrelatedBusinessTaxblIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>3768</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>1a</LineNumberTxt>
          <RelationshipStatementTxt>TO PROVIDE HELP TO NEEDY FAMILIES</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <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">
      <DepreciationPropertyGrp>
        <PropertyDesc>HOME PLACE 15 ACRES</PropertyDesc>
        <AcquiredDt>2019-12-10</AcquiredDt>
        <CostOrOtherBasisAmt>28000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2902</PriorYearDepreciationAmt>
        <ComputationMethodTxt>ARP</ComputationMethodTxt>
        <LifeRt>39</LifeRt>
        <CurrentYearExpenseAmt>718</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2004 CHEVROLET SUBURBAN</PropertyDesc>
        <AcquiredDt>2019-02-01</AcquiredDt>
        <CostOrOtherBasisAmt>2800</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2640</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>160</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2000 12 TON PU EXT CAB</PropertyDesc>
        <AcquiredDt>2019-02-01</AcquiredDt>
        <CostOrOtherBasisAmt>3200</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3016</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>92</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2005 JD 5303 MODEL W 512 LOADER</PropertyDesc>
        <AcquiredDt>2019-02-10</AcquiredDt>
        <CostOrOtherBasisAmt>15500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>12042</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>7</LifeRt>
        <CurrentYearExpenseAmt>1383</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2000 CHEV EXT CAB PU</PropertyDesc>
        <AcquiredDt>2020-01-23</AcquiredDt>
        <CostOrOtherBasisAmt>3000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2628</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>330</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BULL</PropertyDesc>
        <AcquiredDt>2020-07-27</AcquiredDt>
        <CostOrOtherBasisAmt>780</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>636</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>88</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>27 COWS</PropertyDesc>
        <AcquiredDt>2020-12-01</AcquiredDt>
        <CostOrOtherBasisAmt>11682</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>9284</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>1278</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>GOAT</PropertyDesc>
        <AcquiredDt>2020-09-15</AcquiredDt>
        <CostOrOtherBasisAmt>585</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>478</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>66</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2010 FORD FOCUS</PropertyDesc>
        <AcquiredDt>2020-02-04</AcquiredDt>
        <CostOrOtherBasisAmt>2177</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1908</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>240</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CAR PURCHASE</PropertyDesc>
        <AcquiredDt>2021-02-01</AcquiredDt>
        <CostOrOtherBasisAmt>3300</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2350</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>190</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>1 FOUR WHEELER</PropertyDesc>
        <AcquiredDt>2021-02-01</AcquiredDt>
        <CostOrOtherBasisAmt>800</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>570</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>92</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2 FOUR WHEELERS</PropertyDesc>
        <AcquiredDt>2021-02-01</AcquiredDt>
        <CostOrOtherBasisAmt>3500</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2492</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>403</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CATTLE</PropertyDesc>
        <AcquiredDt>2022-04-30</AcquiredDt>
        <CostOrOtherBasisAmt>3450</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1794</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>662</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2005 CHEVY SUBURBAN</PropertyDesc>
        <AcquiredDt>2022-06-30</AcquiredDt>
        <CostOrOtherBasisAmt>4750</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>2470</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>912</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>SKIDSTEER</PropertyDesc>
        <AcquiredDt>2023-02-21</AcquiredDt>
        <CostOrOtherBasisAmt>15000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>3000</PriorYearDepreciationAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>2400</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>HOT TUB</PropertyDesc>
        <AcquiredDt>2024-02-02</AcquiredDt>
        <CostOrOtherBasisAmt>6800</CostOrOtherBasisAmt>
        <ComputationMethodTxt>M</ComputationMethodTxt>
        <LifeRt>5</LifeRt>
        <CurrentYearExpenseAmt>1360</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <InvestmentsLandSchedule2 documentId="InvestmentsLandSchedule2">
      <InvestmentLandGrp>
        <CategoryOrItemTxt>BREEDING CATTLE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3450</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>3450</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>BULL</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>780</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>780</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>27 BREEDING CATTLE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11682</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>11682</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>GOAT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>585</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>585</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>2000 CHEV EXT CAB</CategoryOrItemTxt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>2010 FORD FOCUS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2177</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>2177</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>2005 CHEVY SUBURBAN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>4750</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>4750</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </InvestmentLandGrp>
    </InvestmentsLandSchedule2>
    <LandEtcSchedule2 documentId="LandEtcSchedule2">
      <LandEtcGrp>
        <CategoryOrItemTxt>15 ACRE HOME PLACE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>28000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>28000</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FOUR WHEELER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>800</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2 FOUR WHEELERS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>3500</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>HOT TUB</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>6800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>6800</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CAR PURCHASE</CategoryOrItemTxt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2360</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>2360</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2004 CHEVY SUBURBAN</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2800</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>2800</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2005 JD 5303 MODEL W</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>15500</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>15500</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>12 TON CHEVY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3200</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>3200</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <OtherExpensesSchedule documentId="OtherExpensesSchedule">
      <OtherExpensesScheduleGrp>
        <Desc>C EXP</Desc>
        <RevenueAndExpensesPerBooksAmt>4731</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>HOUSEHOLD SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>14278</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>FOOD</Desc>
        <RevenueAndExpensesPerBooksAmt>11161</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="OtherIncomeSchedule2">
      <OtherIncomeDetail>
        <Desc>THREE CREEK 1099-NEC</Desc>
        <RevenueAndExpensesPerBooksAmt>11200</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>BROWN 1099-NEC</Desc>
        <RevenueAndExpensesPerBooksAmt>13543</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>MERIMON 1099-NEC</Desc>
        <RevenueAndExpensesPerBooksAmt>9800</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>C SALES</Desc>
        <RevenueAndExpensesPerBooksAmt>3768</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>REIMBURSEMENTS</Desc>
        <RevenueAndExpensesPerBooksAmt>1440</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>PROP TAX</CategoryTxt>
        <Amt>1100</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>0</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>