Civic Intelligence

Friends of Heritage Park &

EIN 45-3563691 • 501(c)3 • Live Oak, FL

Profile

The north/eastern sections of the hpg are intended to be a resource oriented, passive recreation and cultural park with a minimum of four recreational facilities and a volunteer staffed nature, cultural and educational facility. These recreational facilities include a playground, picnic pavilion, sand volleyball court and a frisbee golf 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 conservati

127 East Howard StLive Oak, FL 32064

www.heritageparkandgardens.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.10x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

0.24x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

78th percentile

25%

Higher net margin than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

72nd percentile

15%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-28%

Faster revenue growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$396,415

Up $50,501 (+15%) from 2023

Liabilities

Up

$40,376

Up $8,892 (+28%) from 2023

Net Assets

Up

$356,039

Up $41,609 (+13%) from 2023

Revenue

Down

$168,431

Down $64,786 (-28%) from 2023

Expenses

Up

$126,482

Up $28,218 (+29%) from 2023

Net Income

Down

$41,949

Down $93,004 (-69%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2014: $127,981Liabilities 2014: $6,836Net Assets 2014: $121,1452014Assets 2015: $120,727Liabilities 2015: $4,161Net Assets 2015: $116,5662015Assets 2016: $133,367Liabilities 2016: $1,511Net Assets 2016: $131,8562016Assets 2017: $155,756Liabilities 2017: $1,361Net Assets 2017: $154,3952017Assets 2018: $141,749Liabilities 2018: $0Net Assets 2018: $141,7492018Assets 2019: $181,967Liabilities 2019: $2,605Net Assets 2019: $179,3622019Assets 2020: $192,222Liabilities 2020: $11,766Net Assets 2020: $180,4562020Assets 2021: $185,723Liabilities 2021: $17,170Net Assets 2021: $168,5532021Assets 2022: $208,134Liabilities 2022: $28,657Net Assets 2022: $179,4772022Assets 2023: $345,914Liabilities 2023: $31,484Net Assets 2023: $314,4302023Assets 2024: $396,415Liabilities 2024: $40,376Net Assets 2024: $356,0392024

Highlighted filing

2024

Assets$396,415
Liabilities$40,376
Net Assets$356,039

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2014: $158,622Expenses 2014: $65,257Net Income 2014: $93,3652014Revenue 2015: $82,811Expenses 2015: $87,390Net Income 2015: -$4,5792015Revenue 2016: $75,693Expenses 2016: $60,403Net Income 2016: $15,2902016Revenue 2017: $97,453Expenses 2017: $74,197Net Income 2017: $23,2562017Revenue 2018: $105,463Expenses 2018: $118,109Net Income 2018: -$12,6462018Revenue 2019: $120,586Expenses 2019: $82,973Net Income 2019: $37,6132019Revenue 2020: $43,704Expenses 2020: $42,610Net Income 2020: $1,0942020Revenue 2021: $74,296Expenses 2021: $86,199Net Income 2021: -$11,9032021Revenue 2022: $135,117Expenses 2022: $124,193Net Income 2022: $10,9242022Revenue 2023: $233,217Expenses 2023: $98,264Net Income 2023: $134,9532023Revenue 2024: $168,431Expenses 2024: $126,482Net Income 2024: $41,9492024

Highlighted filing

2024

Revenue$168,431
Expenses$126,482
Net Income$41,949

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$168,431
Mission and Program Overview

Mission

The north/eastern sections of the hpg are intended to be a resource oriented, passive recreation and cultural park with a minimum of four recreational facilities and a volunteer staffed nature, cultural and educational facility. These recreational facilities include a playground, picnic pavilion, sand volleyball court and a frisbee golf 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 conservati

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$314,430$356,039▲ $41,609
Land, Buildings, and Equipment, Net$315,431$308,896▼ $6,535
Cash and Non-Interest-Bearing Accounts$30,483$87,519▲ $57,036
Total Assets$345,914$396,415▲ $50,501
Liabilities
Other Liabilities$31,484$40,376▲ $8,892
Total Liabilities$31,484$40,376▲ $8,892
Net Assets / Fund Balance
Total Net Assets Fund Balance$314,430$356,039▲ $41,609
Total Liabilities and Net Assets / Fund Balance$345,914$396,415▲ $50,501

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$294,177$32,259$326,436
Other Land Buildings$14,719$55,675$70,394
Compensation and Service Providers

Board Members and Trustees

NameTitle
Julie UlmerPresident
Belinda FriesBoard Member
Daniel CrappsBoard Member
Donna TevlinBoard Member
Glenda WilliamsBoard Member
Jason FurryBoard Member
Jeff ScottBoard Member
Jinnie HancockBoard Member
Joe FlanaganBoard Member
John MedinaBoard Member
Lyn FletcherBoard Member
Marilyn JonesBoard Member
Marlene MitchellBoard Member
Nelda CroftBoard Member
Robert FordBoard Member
Ronnie PooleBoard Member
Susan BellSecretary
John R Tull IiiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$156,777
Program Service Revenue
$11,652
Investment Income
$2
Other Revenue
$0
All Other Contributions
$130,527
Change in Net Assets
$41,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$126,482
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$24,536--$24,536
Insurance$16,301--$16,301
Depreciation Depletion$12,799--$12,799
Advertising$8,625--$8,625
Other Expenses$4,951--$4,951
All Other Expenses$3,887$810-$4,697
Fees for Services Accounting-$3,729-$3,729
Office Expenses$1,955--$1,955
Total Functional Expenses$121,943$4,539$0$126,482
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$40,376
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is emailed to board members and they are given time to review and ask questions before it is filed.

Form 990, Page 6, Part VI, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Friends of Heritage Park &
EIN
45-3563691
Phone
3863624539
Address
127 EAST HOWARD ST, LIVE OAK, FL 32064

Signing Officer

Name
Julie Ulmer
Title
President
Phone
3863624539
Signed
2025-11-13

Organization Details

Principal Officer
Julie Ulmer
Formed
2011
Legal Domicile
Fl
Voting Board Members
18
Independent Board Members
18
Employees
0

Preparer

Firm
Odom Moses & Co Llp Cpas
Address
4641 W US HWY 90, LAKE CITY, FL 32055-7558
Preparer
Deserrai J Goosen CPA
Phone
3867524621
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

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 & 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 & visitors of live oak

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IRS990/MissionDesc0THE 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
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROTECT AND MAINTAIN THE PROJECT SITE'S NATURAL AND HISTORICAL RESOURCES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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 & 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 & VISITORS OF LIVE OAK
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS EMAILED TO BOARD MEMBERS AND THEY ARE GIVEN TIME TO REVIEW AND ASK QUESTIONS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE ULMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF HERITAGE PARK &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0GARDENS INC
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0593408879
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ODOM MOSES & CO LLP CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04641 W US HWY 90

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