Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
BIG LIFE FOUNDATION USA
Employer identification number
27-3455389
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
665,227
1,239,966
1,905,193
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
665,227
1,239,966
1,905,193
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
1,905,193
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
7
Amounts from line 4..
665,227
1,239,966
1,905,193
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
7
7
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
1,905,200
12
Gross receipts from related activities, etc. (see instructions)
..................
12
411,595
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here........................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2012 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2011 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2012.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2011.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2011.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2008
(b) 2009
(c) 2010
(d) 2011
(e) 2012
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2012 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2011 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2012 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2011 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2012.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2011.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2012
Schedule A (Form 990 or 990-EZ) 2012
Page 4
Part IV
Supplemental Information.
Complete this part to provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2012
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2012
Open to Public Inspection
Name of the organization
BIG LIFE FOUNDATION USA
Employer identification number
27-3455389
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
USING INNOVATIVE CONSERVATION STRATEGIES AND COLLABORATING CLOSELY WITH LOCAL COMMUNITIES, PARTNER NGOS, NATIONAL PARKS AND GOVERNMENT AGENCIES, BIG LIFE FOUNDATION SEEKS TO PROTECT AND SUSTAIN EAST AFRICA'S WILD LANDS AND WILDLIFE, INCLUDING ONE OF THE GREATEST POPULATIONS OF ELEPHANTS LEFT IN EAST AFRICA. THE ONLY ORGANIZATION IN EAST AFRICA THAT HAS COORDINATED ANTI-POACHING TEAMS OPERATING ON BOTH SIDES OF THE KENYA-TANZANIA BORDER, BIG LIFE RECOGNIZES THAT SUSTAINABLE CONSERVATION CAN ONLY BE ACHIEVED THROUGH A COMMUNITY-BASED COLLABORATIVE APPROACH, WHICH IS AT THE HEART OF BIG LIFE'S PHILOSOPHY : CONSERVATION SUPPORTS THE PEOPLE AND PEOPLE SUPPORT CONSERVATION. BIG LIFE'S VISION IS TO ESTABLISH A SUCCESSFUL HOLISTIC CONSERVATION MODEL IN AMBOSELI-TSAVO THAT CAN BE REPLICATED ACROSS THE AFRICAN CONTINENT.
FIRST ACCOMPLISHMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4A
MERGER: BIG LIFE'S PHILOSOPHY THAT CONSERVATION SUPPORTS THE COMMUNITY, AND THE COMMUNITY SUPPORTS CONSERVATION, LEAD TO BIG LIFE "KENYA'S" 2012 DECISION TO MERGE ITS OPERATIONS WITH MAASAILAND PRESERVATION TRUST (MPT). MPT WAS A NGO THAT HAS OPERATED ITS COMMUNITY CONSERVATION PROGRAMS IN THE AMBOSELI-TSAVO ECOSYSTEM FOR THE PAST TWENTY YEARS. WORKING TOGETHER IN A HIGHLY INTEGRATED FASHION, MPT HAS HELPED MANAGE BIG LIFE'S GROUND OPERATIONS SINCE BIG LIFE'S INCEPTION IN 2010. MPT IS PROUD OF ITS HISTORY OF SUCCESS OF INTRODUCING AN INNOVATIVE AND SUSTAINABLE CONSERVATION MODEL THAT HAS GAINED INTERNATIONAL RECOGNITION. KNOWN FOR ITS EFFECTIVENESS IN INTEGRATING ITS WILDLIFE CONSERVATION WITH ITS FOCUS ON IMPROVING THE QUALITY OF LIFE OF THE RESIDENT MAASAI POPULATION, MPT ENJOYS EXCEPTIONAL SUPPORT FROM THE TENS OF THOUSANDS OF PEOPLE WHO MUST CO-EXIST WITH WILDLIFE. THE CONSERVATION PHILOSOPHIES AND GOALS OF BIG LIFE AND MPT COMPLEMENT ONE ANOTHER SO COMPLETELY THAT THE BENEFITS AND PRACTICALITIES OF COLLABORATING WITH LIKE-MINDED INDIVIDUALS SUCH AS RICHARD BONHAM PRODUCED SUCH OBVIOUS BENEFITS, THAT MADE MERGING WITH MPT A NATURAL AND OBVIOUS EVOLUTION. BIG LIFE FILM: USING FILM TO SPREAD THE MESSAGE CONCERNING THE URGENT POACHING SITUATION IN EAST AFRICA AND HOW BIG LIFE IS WORKING ON THE GROUND TO SAVE ELEPHANTS AND OTHER WILDLIFE, BIG LIFE PRODUCED ITS FIRST 6-MINUTE FILM CALLED "BIG LIFE ON THE MOVE". THE FILM FEATURES ANIMAL FOOTAGE SHOT BY NICK BRANDT IN AMBOSELI IN JULY OF 2012, AND INTERVIEWS AND ACTION FROM EARLIER IN THE YEAR WITH RICHARD BONHAM, AS HE AND BIG LIFE RANGERS PURSUE POACHERS WITHIN THE EAST AFRICA AMBOSELI ECOSYSTEM WHERE BIG LIFE CURRENTLY OPERATES.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
BIG LIFE'S FOUNDER AND KEY PERSONNEL REVIEW THE INITIAL FORM 990 DRAFT. ANY QUESTIONS ARE DIRECTED TO BIG LIFE'S EXECUTIVE DIRECTOR, TREASURER AND CPA FOR DISCUSSION AND POSSIBLE REVISION. ONCE THE FORM 990 IS IN FINAL DRAFT FORM, IT IS CIRCULATED TO BIG LIFE'S BOARD OF DIRECTORS FOR FINAL REVIEW AND COMMENTS. ONCE BIG LIFE'S BOARD MEMBERS APPROVE THE FORM 990, IT IS FINALIZED FOR IRS SUBMISSION.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
ANY DIRECTOR, PRINCIPAL OFFICER, MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST HAS A DUTY TO DISCLOSE THE EXISTENCE OF THE CONFLICT AS EACH POTENTIAL CONFLICT ARISES. THE BOARD WILL REVIEW EACH CONFLICT AND DETERMINE THE APPROPRIATE ACTION. BIG LIFE'S CONFLICT OF INTEREST POLICY WILL BE MADE AVAILABLE UPON REQUEST.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
GOVERNING DOCUMENTS WILL BE MADE AVAILABLE UPON REQUEST.
OTHER CHANGES IN NET ASSETS EXPLANATION
FORM 990, PART XI, LINE 9
UNREALIZED GAINS AND LOSSES 3,973
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.