﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:sfsmef="http://www.cchsfs.com/efile/mef" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-08T16:15:29-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ACCOUNTING PROFESSIONALS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>90 SOUTHSIDE AVE STE 250</AddressLine1Txt>
        <CityNm>ASHEVILLE</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28801</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>202737396</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HEART GALLERY OF SARASOTA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HEAR</BusinessNameControlTxt>
      <PhoneNum>9548506606</PhoneNum>
      <USAddress>
        <AddressLine1Txt>202 ISLAND CIRCLE</AddressLine1Txt>
        <CityNm>SARASOTA</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>34242</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MATTHEW STRAEB</PersonNm>
      <PersonTitleTxt>OFFICER</PersonTitleTxt>
      <PhoneNum>9548506606</PhoneNum>
      <SignatureDt>2025-07-08</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARK H GOODSON</PreparerPersonNm>
      <PTIN>P00716206</PTIN>
      <PhoneNum>8282539111</PhoneNum>
      <PreparationDt>2025-06-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="4" softwareId="24020071">
      <FinalReturnInd>X</FinalReturnInd>
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>0</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>49047</ContriRcvdRevAndExpnssAmt>
        <TotalRevAndExpnssAmt>49047</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>0</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>20000</CompOfcrDirTrstRevAndExpnssAmt>
        <AccountingFeesRevAndExpnssAmt>615</AccountingFeesRevAndExpnssAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="2">8000</OtherProfFeesRevAndExpnssAmt>
        <PrintingAndPubRevAndExpnssAmt>9000</PrintingAndPubRevAndExpnssAmt>
        <PrintingAndPubDsbrsChrtblAmt>9000</PrintingAndPubDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="3">50177</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesDsbrsChrtblAmt>33000</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>87792</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>42000</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>87792</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>42000</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-38745</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>57217</CashBOYAmt>
        <TotalAssetsBOYAmt>57217</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>0</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>0</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
        <NoDonorRstrNetAssestsBOYAmt>57217</NoDonorRstrNetAssestsBOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>57217</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>0</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>57217</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>0</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>57217</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-38745</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>18472</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="1">18472</OtherDecreasesAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>0</InvestmentIncomeExciseTaxAmt>
        <AppliedToESTaxAmt>0</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>true</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>false</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>false</ComplyWithPublicInspRqrInd>
        <IndividualWithBooksNm>MATTHEW STRAEB</IndividualWithBooksNm>
        <PhoneNum>9548506606</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>202 ISLAND CIRCLE</AddressLine1Txt>
          <CityNm>SARASOTA</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34242</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>
        <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>ALLISON JUCEAM</PersonNm>
          <USAddress>
            <AddressLine1Txt>3502 TREE LINE CT</AddressLine1Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34231</ZIPCd>
          </USAddress>
          <TitleTxt>EXEC DIR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>10000</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KATRINA STALLINGS</PersonNm>
          <USAddress>
            <AddressLine1Txt>3960 VRRNA BETHANY RD</AddressLine1Txt>
            <CityNm>MYAKKA CITY</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34251</ZIPCd>
          </USAddress>
          <TitleTxt>EXEC DIR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>20</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>10000</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MATTHEW STRAEB</PersonNm>
          <USAddress>
            <AddressLine1Txt>202 ISLAND CIR</AddressLine1Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34242</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>WILLIAM SNYDER</PersonNm>
          <USAddress>
            <AddressLine1Txt>4919 COMMONWEALTH DR</AddressLine1Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34242</ZIPCd>
          </USAddress>
          <TitleTxt>OFFICER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JASON MORTON</PersonNm>
          <USAddress>
            <AddressLine1Txt>1989 TOUCAN WAY</AddressLine1Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34242</ZIPCd>
          </USAddress>
          <TitleTxt>OFFICER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>PETER ACKER</PersonNm>
          <USAddress>
            <AddressLine1Txt>1025 CALOOSA DR</AddressLine1Txt>
            <CityNm>SARASOTA</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>34234</ZIPCd>
          </USAddress>
          <TitleTxt>OFFICER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>5</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>GALLERY EXPENSES FOR DISPLAYS AND PHOTOGRAPHS OF CHILDREN</Description1Txt>
        <Expenses1Amt>25000</Expenses1Amt>
        <Description2Txt>FOUNDATION WEBSITE FOR PROMOTING THE ADOPTION OF CHILDREN</Description2Txt>
        <Expenses2Amt>2000</Expenses2Amt>
        <Description3Txt>TRANSPORTATION, COMMUNICATION AND EQUIPMENT</Description3Txt>
        <Expenses3Amt>6000</Expenses3Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>NONE</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>42778</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>0</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>42778</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>42778</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>642</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>42136</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>2107</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>2107</MinimumInvestmentReturnAmt>
        <DistributableBeforeAdjAmt>2107</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>2107</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>2107</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>42000</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>42000</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>2107</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr5Amt>77561</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>33442</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>68622</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>37483</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>29635</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>246743</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>42000</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>2107</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>39893</RemainingDistriFromCorpusAmt>
        <TotalCorpusAmt>286636</TotalCorpusAmt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <ExcessDistriCyovFromYr5Amt>77561</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>209075</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>33442</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>68622</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>37483</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>29635</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>39893</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ShareholderManagerNm>NONE</ShareholderManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <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>
    <IRS990ScheduleB documentId="5" softwareId="24020071">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1Txt>LIBERTORE FUND FOR CHILDREN</BusinessNameLine1Txt>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1Txt>PO BOX 5415</AddressLine1Txt>
          <CityNm>LAKELAND</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33807</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>15000</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <OtherDecreasesSchedule documentId="1" softwareId="24020071">
      <OtherDecreasesDetail>
        <Desc>TRANSFER FUND BALANCE TO CHILD WELFARE AGENCY</Desc>
        <Amt>18472</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="3" softwareId="24020071">
      <OtherExpensesScheduleGrp>
        <Desc>SUPPLIES</Desc>
        <RevenueAndExpensesPerBooksAmt>5177</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>PROGRAMS</Desc>
        <RevenueAndExpensesPerBooksAmt>33000</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>33000</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>SUPPORT SERVICES</Desc>
        <RevenueAndExpensesPerBooksAmt>12000</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="2" softwareId="24020071">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>CONSULTANTS</CategoryTxt>
        <Amt>8000</Amt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
  </ReturnData>
</Return>