990 CASE

990-BCR-2019-Signed.pdf

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50004 04/04/2020 1 a 26 AM

Form 990 Return of Organization Exempt From Income Tax OMB No. 1545-0047 2019 (Rev January 20201

Department of the Treasury Internal Revenue ServiCe

Under section 501(c), 527, or 4947{a)!1) of the Internal Revenue Code (except private foundations) .... Do not enter social security numbers on this form as it may be made public. Open to Public

Ins ction .... Go to www.irs. v/Form990 for instructions and the latest information. A For the 2019 calendar and endin

Address change

Name change

Initial return

BIG CAT RESCUE CORP Doing business as

Number and street {or P. box if mail is not delivered to street address}

Final return/ terminated

Amended return

Application pending

12802 EASY STREET City or town. state or province. country. and ZIP or foreign postal code

TAMPA FL 33625 F Name and address of principal officer:

CAROLE BASKIN

I Tax-exempt status X: 501{ci(3) 501(c) ( ) <4 (insert no.) J Website:.. WWW .BIGCATRESCUE. ORG

4947(al(1) or

Briefly describe the organization's mission or most significant activities:

D Employer identification number

59-3330495 eieohone number

813-920-4130

G Gross recei ISS 5, 5 99 1 7 98

H(a) Is this a group return for subordinates~ Yes X No

H(b) Are all subordinates included? Yes No

If "No," attach a I 1st (see >nstruct1ons)

527

BIG CAT RESCUE'S MISSION IS TO PROVIDE THE BEST HOME WE CAN FOR THE OUR ~, _END ABUSE OF B:!G cAT~ IN CAPTIVITY AND PREVENT EXTINCTION CATS IN THE WILD.

CATS IN OF BIG

Check this box • if the organization discontinued its operations or disposed of more than 25% of its net assets.

Number of voting members of the governing body (Part VI, line 1 a) f---'3"--f---'9=:-------- Number of independent voting members of the governing body (Part VI, line 1 b) 4 6 Total number of individuals employed in calendar year 2019 (Part V, line 2a) 5 22 Total number of volunteers (estimate if necessary) 6 82

7aTotal unrelated business revenue from Part VIII, column (C), line 12 7a 200,150 b Net unrelated business taxable income from Form 990-T, line 39 7b 0

8 Contributions and grants (Part VIII, line 1 h) 9 Program service revenue (Part VIII, line 2g)

10 Investment income (Part Vlll, column (A), lines 3, 4, and 7d) .

11 Other revenue (Part VIII, column (A), lines 5, 6d, Sc, 9c, 10c, and 11e) 12 Total revenue- add lines 8 through 11 (must eoual Part VIII, column (A), tine 12) ..

13 Grants and similar amounts paid (Part IX, column (A), lines 1-3)

14 Benefits paid to orfor members (Part IX, column (A), line 4) 15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10)

16aProfessional fundraising fees (Part IX, column (A), line 11e) b Total fund raising expenses (Part IX, column (D), line 25) • 11 i 1 42 4 .

17 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) 18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) 19 Revenue less expenses. Subtract line 18 from line 12

20 Total assets (Part X, line 16) 21 Total liabilities (Part X, line 26).

22 Net assets or fund balances. Subtract line 21 from line 20 PartJJ. S1gnature Block

Prior Year Current Year 2,676,667 3 120 980 1,246,194 1 183 411

40,726 263,843 465,760 689,136

4,429,347 5 257 370 108 315 138,405

0 859 754 983 195

0 ,' ·.

2 233 916 3 201 985 3,418,131 1,227,362 1,839 239

Beginning of Current Year End of Year

11,546,866 13 373,852 97 642 85,389

11,449 224 13 288 463

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge. and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge,

~ -~ "' lfifZ..... """-

Sign Signature of off1cer Here

~ HOWARD BASKIN SECTY

Type or prrnt name and title

Pnnt!Type preparers name

~·-Paid PAUL E HOROWITZ ~~ Pre parer Firm's name ., FRSCPA, PLLC Use Only 1301 66TH ST N

Firm's address " SAINT PETERSBURG FL 33710-5501 May the IRS d1scuss th1s return With the preparer shown above? (see mstructJons) For Paperwork Reduction Act Notice, see the separate instructions. DAA

I Y/Y/Zo Date

L TREAS

I• D~te I Check if I PTIN ~-JiriPcz.; seW-employed P014 7 4269

Firm's EIN I> 59-2482214

Phone no. 727-347-112 0 X Yes No

Form 990 (2019)

50004 04/04/2020 10:26 AM

Form 990 (2019) BIG CAT RESCUE CORP 59-3330495 Page 2 Part Ill Statement of Program Service Accomplishments

Check if Schedule 0 contains a response or note to any line in this Part Ill . ~ 1 Briefly describe the organization's mission:

BIG CAT RESCUE'S MISSION IS TO PROVIDE THE BEST HOME WE CAN FOR THE CATS IN otiR . cARE:, .. END . .ABusE. o:F . BIG . CATS .. IN. CAPTIVITY . .ANn .. PREVENT . EXTINCTION OF BIG CATS .. IN. THE . WILD............ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....... .

2 Did the organization undertake any significant program services during the year which were not listed on the

prior Form 990 or 990-EZ? .

If "Yes," describe these new services on Schedule 0. 3 Did the organization cease conducting, or make significant changes in how it conducts, any program

services? If "Yes," describe these changes on Schedule 0.

4 Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501 (c)(3) and 501 (c)(4) organizations are required to report the amount of grants and allocations to others,

the total expenses, and revenue, if any, for each program service reported.

DYes~ No

0 Yes~ No

4a (Code: . ) (Expenses$ . 2 1 7 3 ~ 1 8 0 2 including grants of$ ) (Revenue $ . CARE FOR BIG CATS - PROVIDED A PERMANENT HOME FOR APPROXIMATELY 5() BIG ~TS, ~ OF WI!()M: liJ.\.YJ!: B.E:E:N ~USED, ~()}.tED, ORP~D OR ~'!'J:RE:I> ~()~ PERFORMING ACTS ... ~ .. INC:I.T1DED. E'()()D, .. ~J!:EL'!'E:R, .. y:ETERIN.~~- .. CARE:., .. OPERANT C()N.D.:J:'riONING. ~-. CQN.~ISTENT ~Q'{]El'JT ENRICHMENT ACTIVITIES.

4b (Code: ) (Expenses$.. . .... 32E) 1 4 94 including grants of$ . ) (Revenue$ ~,183,411) SEE SCHEDULE 0 . .

4c (Code: . ) (Expenses $ . . ...... 13 81 () ~ 5 including grants of$ ......... J 3 8 , 0 ~ 5 ) (Revenue $ .... . IN-SITU GRANTS - WE PROVIDE GRANTS TO NONPROFIT ORGANZIATIONS AND INDIVIDUALS TO SUPPORT t:N.:.;SITU CONSERVATi()~ WORK D~$.t'l'I:.t ~J..ATEri. TO PRESERVING BIG CATS IN THE WILD.

4d Other program services (Describe on Schedule 0.) (Expenses $ including grants of$ ) (Revenue$

4e Total program service expenses~ 3 1204 I 381 DM Form 990 (2019)

50004 04/04/2020 10:26 AM

Form 990 (2019) BIG CAT RESCUE CORP 59-3330495 Part IV Checklist of Requ1red Schedules

1 Is the organization described in section 501 (c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes,"

complete Schedule A 2 Is the organization required to complete Schedule 8, Schedule of Contributors (see instructions)?

3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to

candidates for public office? If "Yes," complete Schedule C, Part 1

4 Section 501 (c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501 (h)

election in effect during the tax year? If "Yes," complete Schedule C, Part II

5 Is the organization a section 501 (c)(4), 501(c)(5), or 501 (c)(6) organization that receives membership dues,

assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C, Part Ill

6 Did the organization maintain any donor advised funds or any similar funds or accounts for which donors

have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If

"Yes," complete Schedule 0, Part I

12a

14a

20a

b 21

DAA

Did the organization receive or hold a conservation easement, including easements to preserve open space,

the environment, historic land areas, or historic structures? If "Yes," complete Schedule O, Part 11 ..

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"

complete Schedule 0, Part Ill

Did the organization report an amount in Part X, line 21, for escrow or custodial account liability, serve as a

custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or

debt negotiation services? If "Yes," complete Schedule 0, Part IV

Did the organization, directly or through a related organization, hold assets in donor-restricted endowments

or in quasi endowments? If "Yes," complete Schedule 0, Part V

If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI,

VII, VIII, IX, or X as applicable.

Did the organization report an amount for land, buildings, and equipment in Part X, line 1 0? If "Yes,"

complete Schedule 0, Part VI

Did the organization report an amount for investments-other securities in Part X, line 12, that is 5% or more

of its total assets reported in Part X, line 16? If "Yes," complete Schedule 0, Part VII .. Did the organization report an amount for investments-program related in Part X, line 13, that is 5% or more

of its total assets reported in Part X, line 16? If "Yes," complete Schedule 0, Part VIII .

Did the organization report an amount for other assets in Part X, line 15, that is 5% or more of its total assets

reported in Part X, line 16? If "Yes," complete Schedule 0, Part IX .

Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule 0, Part X

Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses

the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule 0, Part X. Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete

Schedule 0, Parts XI and XII .

Was the organization included in consolidated, independent audited financial statements for the tax year? If

"Yes," and if the organization answered "No" to line 12a, then completing Schedule 0, Parts XI and XII is optional.

Is the organization a school described in section 170(b)(1 )(A)(ii)? If "Yes," complete Schedule E

Did the organization maintain an office, employees, or agents outside of the United States?

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking,

fund raising, business, investment, and program service activities outside the United States, or aggregate

foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or

for any foreign organization? If "Yes," complete Schedule F, Parts II and IV.

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other

assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts Ill and IV

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on

Part IX, column (A), lines 6 and 11 e? If "Yes," complete Schedule G, Part I (see instructions) .

Did the organization report more than $15,000 total offundraising event gross income and contributions on

Part VIII, lines 1 c and 8a? If "Yes," complete Schedule G, Part II ..... ... Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a?

If "Yes," complete Schedule G, Part Ill . Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H .

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or

domestic aovernment on Part IX column (A), line 1? If "Yes "complete Schedule I Parts I and II.

Page 3

Yes No

1 X 2 X

3 X

4 X

5 X

6 X

7 X

8 X

9 X

10 X

11a X

11b X

11c X

11d X 11e X

11f X

12a X

12b X 13 X 14a X

14b X

15 X

16 X

17 X

18 X

19 X 20a X 20b

21 X Form 990 (2019)

50004 04/04/2020 10:26 AM

Form 990 12019) BIG CAT RESCUE CORP 59-3330495 p 4 Part IV · Checklist of Required Schedules (continued)

age

Yes No 22 Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on

Part IX, column (A), line 2? If "Yes," complete Schedule /, Parts 1 and Ill 22 X 23 Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the

organization's current and former officers, directors, trustees, key employees, and highest compensated

employees? If "Yes," complete Schedule J 23 X 24a Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than

$100,000 as of the last day of the year, that was issued after December 31, 2002? If "Yes," answer lines 24b through 24d and complete Schedule K. If "No," go to line 25a 24a X

b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? 24b c Did the organization maintain an escrow account other than a refunding escrow at any time during the year

to defease any tax-exempt bonds? 24c d Did the organization act·as an "on behalf of' issuer for bonds outstanding at any time during the year? 24d

25a Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit

transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I 25a X b Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior

year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?

If "Yes," complete Schedule L, Part I 25b X 26 Did the organization report any amount on Part X, line 5 or 22, for receivables from or payables to any current

or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35%

controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part II 26 X 27 Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key

employee, creator or founder, substantial contributor or employee thereof, a grant selection committee

member, or to a 35% controlled entity (including an employee thereof) or family member of any of these

persons? If "Yes," complete Schedule L, Part Ill 27 X 28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part

IV instructions, for applicable filing thresholds, conditions, and exceptions):

a A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If

"Yes," complete Schedule L, Part IV 28a X b A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV . 28b X c A 35% controlled entity of one or more individuals and/or organizations described in lines 28a or 28b? If

"Yes," complete Schedule L, Part IV 28c X 29 Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M. 29 X 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified

conservation contributions? If "Yes," complete Schedule M 30 X 31 Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I . 31 X 32 Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes,"

complete Schedule N, Part II. 32 X 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations

sections 301.7701-2 and 301 .7701-3? If "Yes," complete ScheduleR, Part I 33 X 34 Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, Ill,

or IV, and Part V, line 1 34 X 35a Did the organization have a controlled entity within the meaning of section 512(b)(13)? 35a X

b If "Yes" to line 35a, did the organization receive any payment from or engage in any transaction with a

controlled entity within the meaning of section 512(b)(13)? If "Yes," complete ScheduleR, Part V, line 2 35b

36 Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable

related organization? If "Yes," complete Schedule R, Part V, line 2 36 X 37 Did the organization conduct more than 5% of its activities through an entity that is not a related organization

and that is treated as a partnership for federal income tax purposes? If "Yes," complete ScheduleR, Part VI. 37 X 38 Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 11 band

19? Note: All Form 990 filers are reauired to complete Schedule 0. 38 X .. PartV Statements Regardmg Other IRS F1lmgs and Tax Compliance

c k ·t s h d 1 o t · t t r · th· P rt v D hec I c e ue con ams a response or no e o any me 1n IS a Yes No

1a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable l1a I 5 b Enter the number of Forms W-2G included in line 1 a. Enter -0- if not applicable I 1b I o c Did the organization comply with backup withholding rules for reportable payments to vendors and

reportable gaming (gambling} winninas to prize winners? . 1c X DAA Form 990 (2019)

50004 04/04/2020 10:26 AM

Form 990 (2019) BIG CAT RESCUE CORP 59-3330495 Part V Statements Reaarding Other IRS Filings and Tax Comoliance ~ontinued)

2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax

Statements, filed for the calendar year ending with or within the year cov.ered by this return

b If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note: If the sum of lines 1 a and 2a is greater than 250, you may be required to e-file (see instructions) 3a Did the organization have unrelated business gross income of $1·,000 or more during the year?

b If "Yes," has it filed a Form 990-T for this year? If "No" to line 3b, provide an explanation on Schedule 0 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over,

a financial account in a foreign country (such as a bank account, securities account, or other financial account)? b If "Yes," enter the name of the foreign country~

See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).

Sa Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?

b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction? c If "Yes" to line 5a or 5b, did the organization file Form 8886-T?

6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?

b If "Yes," did the organization include with every solicitation an express statement that such contributions or

gifts were not tax deductible? .

7 Organizations that may receive deductible contributions under section 170(c).

a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?

b If "Yes," did the organization notify the donor of the value of the goods or services provided? . c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was

required to file Form 8282?

d If "Yes," indicate the number of Forms 8282 filed during the year ········r7d] ~~~--------------~

e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? . f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?

g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?

h If the organization received a contribution of cars, bo<jts, airplanes, or other vehicles, did the organization file a Form 1 098-C?

8 Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?

9 Sponsoring organizations maintaining donor advised funds. a Did the sponsoring organization make any taxable distributions under section 4966? b Did the sponsoring organization make a distribution to a donor, donor advisor, or related person? .

10 Section S01(c)(7) organizations. Enter:

a Initiation fees and capital contributions included on Part VIII, line 12 l1oa I b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities 10b

11 Section S01(c)(12) organizations. Enter:

a Gross income from members or shareholders 11a b Gross income from other sources (Do not net amounts due or paid to other sources

against amounts due or received from them.) . L...:..11.:.:b::..L..-----------------I

p age 5

Yes No

2b X

3a X 3b X

4a X

Sa X Sb X Sc

6a X

7a X 7b

7c X

7e X 7f X 7g X 7h X

9a 9b

12a b

Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041? l-1~2:!a~---l--- lf "Yes," enter the amount of tax-exempt interest received or accrued during the year . . . l'--"12::b=-''--l ______________ -;

13 Section S01(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state?

Note: See the instructions for additional information the organization must report on Schedule 0. b Enter the amount of reserves the organization is required to maintain by the states in which

the organization is licensed to issue qualified health plans .

c Enter the amount of reserves on hand

14a Did the organization receive any payments for indoor tanning services during the tax year?.

13c

b If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation on Schedule 0. 1S Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

excess parachute payment(s) during the year?

If "Yes," see instructions and file Form 4720, Schedule N. 16 Is the organization an educational institution subject to the section 4968 excise tax on net investment income?

lf"Yes "comolete Form 4720 Schedule 0.

OAA

13a

14a X 14b

15 X

16 X

Form 990 (2019)

50004 04/04/2020 1 0 26 AM

Form990(2019)BIG CAT RESCUE CORP 59-3330495 Page6 Part VI Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No"

response to line Ba, Bb, or 10b below, describe the circumstances, processes, or changes on Schedule 0. See instructions. Check if Schedule 0 contains a response or note to any line in this Part VI IXL

Sect1on A Governma Bodv and Manaaement Yes No

1 a Enter the number of voting members of the governing body at the end of the tax year If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain on Schedule 0.

1a 9

b Enter the number of voting members included on line 1 a, above, who are independent 1 b 6 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with

any other officer, director, trustee, or key employee?

3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to a management company or other person?

4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? 5 Did the organization become aware during the year of a significant diversion of the organization's assets? 6 Did the organization have members or stockholders? .

7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body?

b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? .

3 4

5 6

7b 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the folio~ ing:

a The governing body?. Sa X b Each committee with authority to act on behalf of the governing body? Sb X

9 Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at

X X X X

the oraanization's mail ina address? If "Yes "provide the names and addresses on Schedule 0. 9 X Section B. Policies (This Section B reauests information about policies not re_g_uired by the Internal Revenue Code.

10a Did the organization have local chapters, branches, or affiliates?. b If "Yes," did the organization have written policies and procedures governing the activities of such chapters,

affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? . 11a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form?

b Describe in Schedule 0 the process, if any, used by the organization to review this Form 990. 12a Did the organization have a written conflict of interest policy? If "No," go to line 13.

b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? c Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes,"

describe in Schedule 0 how this was done 13 Did the organization have a written whistleblower policy? . 14 Did the organization have a written document retention and destruction policy? 15 Did the process for determining compensation of the following persons include a review and approval by

independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? a The organization's CEO, Executive Director, or top management official . b Other officers or key employees of the organization

If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions). 16a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement

with a taxable entity during the year? b If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its

participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the

oraanization's exempt status with respect to such arrangements? ..

Section C. Disclosure

Yes 10a

10b 11a X

12a X 12b X

12c X 13 X 14 X

15a X 15b X

16a

16b

17 List the states with which a copy of this Form 990 is required to be filed~~ ,JU{,~, C::T, Jri.1 (;A, J:L, KS, KY,~ ,M:A_,~ ,~ 18 Section 6104 requires an organization to make its Forms 1023 (1 024 or 1 024-A, if applicable), 990, and 990-T (Section 501 (c)

(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

~ Own website ~ Another's website ~ Upon request D Other (explain on Schedule 0) 19 Describe on Schedule 0 whether (and if so, how) the organization made its governing documents, conflict of interest policy, and

financial statements available to the public during the tax year. 20 State the name, address, and telephone number of the person who possesses the organization's books and records ~

GALE :INGHAM 12802 EASY STREET

No X

TAMPA FL 33625 813-920-4130 DAA Form 990 (2019)

50004 04/04/2020 10:26 AM

Form 990 (2019) BIG CAT RESCUE CORP 59-3330495 Page 7 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and

Independent Contractors Check if Schedule 0 contains a response or note to any line in this Part VII D

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year.

• List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

• List all of the organization's current key employees, if any. See instructions for definition of "key employee." • List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee)

who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1 099-MISC) of more than $100,000 from the organization and any related organizations.

• List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations.

• List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. See instructions for the order in which to list the persons above.

0 Check this box if neither the organization nor any related organization compensated any current officer director or trustee (A)

Name and title

(B)

Average hours

per week (list any

hours for related

organizations below

dotted line)

(1)JAMIE VERONICA OCK 60.00

(C)

Position (do not check more than one box, unless person is both an officer and a director/trustee)

(D)

Reportable compensation

from the organization

(W-2/1099-MISC)

(E)

Reportable compensation from related

organizations (W-2/1 099-MISC)

(F)

Estimated amount of other

compensation from the

organization and related organizations

pRJ!isi:o!:NT /o:i:REcTo~ o. oo X X 69,154 0 6.966 (2) HOWARD BASKIN

SECTY·/-TREAS (3) CAROLE BASKIN

(4)MARY LOU GEIS

DIRECTOR (5)DARREN KIPNIS

DIRECTOR (6) KEITH LAWLESS

DIRECTOR (7) LYNDA LICHT

DIRECTOR (8) KIM MAHONEY

VP /DIRECTOR ..

(9) PAMELA RODRIGUE Z

DIRECTOR (10)

(11)

DAA

60.00 0.00 X

1.00 0. 00 X

1.00 0 . ()() X

1.00 0. 00 X

1. 00 0 : Q() X

1.00 0. ()() X

1.00 (Lob X

X 73,262 0 0

X 65.617 0 0

0 0 0

X 0 0 0

0 0 0

Form 990 (2019)

50004 04/04/2020 10:26 AM

Form 990 (2019) BIG CAT RESCUE CORP 59-3330495 Part VII Section A. Officers, Directors Trustees Key Employees and Highest Compensated Employees (continued)

Page 8 ' ' '

(A) (B) (C) (D) (E) (F) Name and title Average Position Reportable Reportable Estimated amount

: hours (do not check more than one compensation compensation of other per week box, unless person is both an from the from related compensation (list any

officer and a director/trustee) organization organizations from the

hours for Qs_ ::l 0 ;>( CD:J: ., (W-211099-MISC) (W-211099-MISC) organization and related S: =" <D 3tC"

~$: " '< -,,. 3 related organizations <D ~~ organizations roc. s. !!l 3 !!l

~~ a· below ::l "0 mB !!!. 0

dotted line) 2 '< 3 2 <D "0 !!!. <D CD

* ~ (I) Q)

<D 1[

1b Subtotal. .... 208 033 6,966 c Total from continuation sheets to Part VII, Section A .. .... d Total (add lines 1b and 1c) .. .... 208 033 6,966

2 Total number of md1v1duals (mcludmg but not lim1ted to those listed above) who rece1ved more than $100,000 of reporta bl f h ~ e compensation rom t e organ1zat1on

Yes No 3 Did the organization list any former officer, director, trustee, key employee, or highest compensated

employee on line 1 a? If "Yes," complete Schedule J for such individual .. 3 X 4 For any individual listed on line 1 a, is the sum of reportable compensation and other compensation from the

organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual 4 X

5 Did any person listed on line 1 a receive or accrue compensation from any unrelated organization or individual for services rendered to the orqanization? If "Yes "complete Schedule J for such person . 5 X

Section B. Independent Contractors 1 Complete this table for your five highest compensated independent contractors that received more than $100,000 of

. f h . . R . f h I d d' . h . h' h . . compensation rom t e organ1zat1on. eport compensation or t e ca en ar year en mgw1t or w1t m t e orgamzat1on s tax year. (A)

Name and ousmess address Descripti~~)of servioes (C) Comoonsation

2 Total number of independent contractors (including but not limited to those listed above) who received more than $100 000 of compensation from the organization .... 0

DAA Form 990 (2019)

50004 04/04/2020 10:26 AM

Form 990 (2019) BIG CAT RESCUE CORP 59-3330495 Part VIII Statement of Revenue

Page 9

Check if Schedule 0 contains a response or note to any line in this Part VIII D (A) (B) (C) (D)

Total revenue Related or exempt Unrelated Revenue excluded function revenue business revenue from tax under

sections 512-514 Ill

S:::t: 1a Federated campaigns 1a 56,688 IU:::J .. 0

b Membership dues 1b Cl_e Ill<( c Fundraising events 1c 321 :;: .... (!)~ d Related organizations 1d uiE e Government grants (contributions) 1e c·- 0(1)

f All other contributions, gifts, grants, __ .. -Q) ::l.c and similar amounts not included above . 1f 3,063,971 .o_ :so

g Noncash contributions included in lines 1 a-1 I 1a $ c-o oc

h Total. Add lines 1a-1f . ~ 3,120,980 ocu Business Code

Q) 2a EDUCATIONAL TOURS 611710 1,058,229 1,058,229 u -~ b EDUCATIONAL ACTIVITIES 61171( 125,182 125,182

~ c d e e D..

f All other program service revenue . g Total. Add lines 2a-2f ~ 1,183,411

3 Investment income (including dividends, interest, and other similar amounts) ~ 263,843 263,843

4 Income from investment of tax-exempt bond proceeds ~ 5 Royalties . ~

(i)Real (ii) Personal

Sa Gross rents Sa 241,869 b Less: rental expense 6b 78,055 c Rental inc. or (loss) 6c 163,814 d Net rental income or loss) ~ 163,814 163,814

7a Gross amount from (i) Securities (ii)Other sales of assets other than inventory 7a

Q) b Less: cost or other :::J

c Q) basis and sales exps. 7b > Q)

c Gain or (loss) 7c a:: .. d Net gain or (loss) ~ Q)

.c - Sa Gross income from fundraising events 0 (not including $ 321 of contributions reported on line 1 c).

See Part IV, line 18 Sa 36,037 b Less: direct expenses . Sb 2,596 c Net income or (loss) from fundraisinc events . ~ 33,441 33,441

9a Gross income from gaming activities.

See Part IV, line 19 9a

b Less: direct expenses. 9b

c Net income or (loss) from gaming activities ~ 10a Gross sales of inventory, less

returns and allowances 10a 469,642 b Less: cost of goods sold ...... 10b 261,777 c Net income or (loss) from sales of inventorv .. ~ 207,865 200,150 7,715

Ill Business Code :::J

~~ 11a OTHER INCOME 51913( 141,599 141,599 .!!!~ b WEBSITE AD REVENUE 53200( 123,230 123,230 a;~ c PROPERTY MANAGEMENT FEE 900095 19,187 19,187 :;:a::

d :i All other revenue e Total. Add lines 11 a-11 d . ~ 284,016

12 Total revenue. See instructions ~ 5,257,370 1,306,641 200,150 629' 599 Form 990 (2019)

DAA

50004 04/04/2020 1 026 AM

Form 990 (2019) BIG CAT RESCUE CORP Part IX Statement of Functional Expenses

59-3330495 Page 10

Section 501(c)(3) and 501 (c)(4) orqanizations must complete all columns All other oraanizations must complete column (A) Check if Schedule 0 contains a response or note to any line in this Part IX I l

Do not include amounts reported on lines 6b, (A) (B) (C) (0)

7b, Bb, 9b, and 10b of Part VIII. Total expenses Program service Management and Fundraising

expenses general expenses expenses

1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 80,105 80 105

2 Grants and other assistance to domestic individuals. See Part IV, line 22 9 ,·300 9 300

3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 49,000 49 000

4 Benefits paid to or for members 5 Compensation of current officers, directors,

trustees, and key employees 208,033 168,893 26,459 12 681 6 Compensation not included above to disqualified

persons (as defined under section 4958(D(1)) and persons described in section 4958(c)(3)(B) .

7 Other salaries and wages 611 820 536,423 39 854 35,543 8 Pension plan accruals and contributions (include

section 401 (k) and 403(b) employer contributions) 15 909 13,686 1 287 936 9 Other employee benefits . 85 182 73,282:. 6 890 5 010

10 Payroll taxes 62 251 53,554 5,035 3 662 11 Fees for services (nonemployees):

a Management

b Legal 124 759 124,759 c Accounting 10,500 10,500 d Lobbying 20 000 20,000 e Professional fund raising services. See Part IV, line 7 f Investment management fees g Other. (If line 11g amount exceeds 10% of line 25, column

(A) amount, list line 11g expenses on Schedule 0.) . 125 710 121,160 4 550 12 Advertising and promotion . 95 021 78,888 16 133 13 Office expenses 268 334 229 424 12,457 26 453 14 Information technology 250,320 250 320 15 Royalties 16 Occupancy 17 Travel 713 713 18 Payments of travel or entertainment expensE s

for any federal, state, or local public officials 19 Conferences, conventions, and meetings 62,593 62 593 20 Interest 21 Payments to affiliates . 22 Depreciation, depletion, and amortization 193,415 193 415 23 Insurance 1,176 1,176 24 Other expenses. Itemize expenses not covered

above (List miscellaneous expenses on line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule 0.)

a ANIMAL CARE AND EDUC PRO( 6481958 648,958 b LEGISLATION EFFORTS 391,406 391 406 c ALL OTHER EXPENSES 103,626 97,326 -156 6,456 d e All other expenses

25 Total functional expenses. Add lines 1 throuQh 24e . 3 418,131 3,204,381 102 326 111,424 26 Joint costs. Complete this line only if the

organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here ~~ if

115,513 102 807 12,706 following SOP 98-2 (ASC 958-720) ......... DAA Form 990 (2019)

50004 04/04/2020 10:26 AM

Form 990 (2019) BIG CAT RESCUE CORP Part X Balance Sheet

59-3330495 Page 11

Check if Schedule 0 contains a resoonse or note to anv line in this Part X Jl (A) (B)

Beginning of year End of year

1 Cash-non-interest-bearing 1 2 Savings and temporary cash investments 3.518 885 2 5 306 253 3 Pledges and grants receivable, net . 3 4 Accounts receivable, net 213.458 4 209.701 5 Loans and other receivables from any current or former officer, director,

trustee, key employee, creator or founder, substantial contributor, or 35%

controlled entity or family member of any of these persons 5

6 Loans and other receivables from other disqualified persons (as defined

J!! under section 4958(f)(1 )),,and persons described in section 4958(c)(3)(B) . 6 Cll Ill 7 Notes and loans receivable, net 7 Ill <( 8 Inventories for sale or use 87.709 8 176 732

9 Prepaid expenses and deferred charges 9 10a Land, buildings, and equipment: cost or other

basis. Complete Part VI of Schedule D 10a 5 660,693 b Less: accumulated depreciation 10b 1.199.641 4 524.727 10c 4 461,052

11 Investments-publicly traded securities 846.550 11 943,044 12 Investments-other securities. See Part IV, line 11 55 385 12 55 385 13 Investments-program-related. See Part IV, line 11 13

14 Intangible assets 14

15 Other assets. See Part IV, line 11 2,300.152 15 2,221 685 16 Total assets. Add lines 1 throuah 15 (must eaualline 33\ .· .· 11 546.866 16 13 373 852 17 Accounts payable and accrued expenses 97 642 17 85 389 18 Grants payable 18

19 Deferred revenue 19

20 Tax-exempt bond liabilities 20

21 Escrow or custodial account liability. Complete Part IV of Schedule D 21 Ill 22 Loans and other payables to any current or former officer, director,

~ trustee, key employee, creator or founder, substantial contributor, or 35% :c controlled entity or family member of any of these persons 22 IU ::i 23 Secured mortgages and notes payable to unrelated third parties 23

24 Unsecured notes and loans payable to unrelated third parties . 24

25 Other liabilities (including federal income tax, payables to related third

parties, and other liabilities not included on lines 17-24). Complete Part X

of Schedule D 25

26 Total liabilities. Add lines 17 throuah 25 97.642 26 85 389 Ill Organizations that follow FASB ASC 958, check here~ Cll

and complete lines 27, 28, 32, and 33. u c: IU 27 Net assets without donor restrictions 10.911 618 27 12,357 779 "iii Ill 28 Net assets with donor restrictions 537 606 28 930 684 ,

Organizations that do not folio~ FASB ASC 951!, ~heck her~ -cJ c: ::I

u... and complete lines 29 through 33 . ... 0

29 Capital stock or trust principal, or current funds . 29 J!! Cll 30 Paid-in or capital surplus, or land, building, or equipment fund 30 Ill Ill

31 Retained earnings, endowment, accumulated income, or other funds . 31 <( - 32 Total net assets or fund balances 11 449.224 32 13,288 463 Cll z 33 Total liabilities and net assets/fund balances . 11 546 866 33 13,373 852

Form 990 (2019)

DAA

50004 04/04/2020 10:26 AM

Form 990 (2019) BIG CAT RESCUE CORP 59-3330495 Page 12 Part XI Reconciliation of Net Assets

Check if Schedule 0 contains a response or note to any line in this Part XI JXl 1 Total revenue (must equal Part VIII, column (A), line 12) 1 5,257 370 2 Total expenses (must equal Part IX, column (A), line 25) 2 3,418 131 3 Revenue less expenses. Subtract line 2 from line 1 3 1,839 239 4 Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) 4 11,449 224 5 Net unrealized gains (losses) on investments 5 6 Donated services and use of facilities 6 7 Investment expenses 7 8 Prior period adjustments 8 9 Other changes in net assets or fund balances (explain on Schedule 0) . 9

10 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line

32 column (B)) .. 10 13,288,463 Part XII Fmanc1al Statements and Reportmg

Check if Schedule 0 contains a response or note to any line in this Part XII n Yes No

1 Accounting method used to prepare the Form 990: D Cash ~ Accrual D Other ___________ _ If the organization changed its method of accounting from a prior year or checked "Other," explain in

Schedule 0. 2a Were the organization's financial statements compiled or reviewed by an independent accountant?

If "Yes," check a box below to indicate whether the financial statements for the year were compiled or

reviewed on a separate basis, consolidated basis, or both:

D Separate basis D Consolidated basis D Both consolidated and separate basis b Were the organization's financial statements audited by an independent accountant?

If "Yes," check a box below to indicate whether the financial statements for the year were audited on a

separate basis, consolidated basis, or both:

~ Separate basis D Consolidated basis D Both consolidated and separate basis c If "Yes" to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of

the audit, review, or compilation of its financial statements and selection of an independent accountant? .

If the organization changed either its oversight process or selection process during the tax year, explain on

Schedule 0. 3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the

Single Audit Act and OMB Circular A-133?. b If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the

required audit or audits explain why on Schedule 0 and describe any steos taken to underao such audits .

DAA

2a X

2b X

2c X

3a X

Form 990 (2019)

50004 04/04/2020 10:26 AM

SCHEDULE A (Form 990 or 990-EZ)

Public Charity Status and Public Support OMB No. 1545-{)047

Department of the Treasury Internal Revenue Service

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.

~ Go to www.irs. ov/Form990 for instructions and the latest information.

2019 Open to Public

Inspection

Name of the organization Employer identification number

BIG CAT RESCUE CORP 59-3330495 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 12, check only one box.)

3 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

1 D A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i). 2 5 A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ).) 4 A medical research organization operated in conjunction with a hospital described in section 170(b)(1 )(A)(iii). Enter the hospital's name,

city, and state: .

s D An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

6 7

D A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). D An organization that normally receives a substantial part of its support from a governmental unit or from the general public

described in section 170(b)(1)(A)(vi). (Complete Part II.)

s 9

DO A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) An agricultural research organization described in section 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land-grant college of agriculture (see instructions). Enter the name, city, and state of the college or university:

10 ~ An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions-subject to certain exceptions, and (2) no more than 33 1/3% 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 Ill.)

11 D An organization organized and operated exclusively to test for public safety. See section 509(a)(4). 12 D An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes

of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

a D Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

b D Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having

c D d D

control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type Ill functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, 0, and E. Type Ill non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and 0, and Part V.

e D Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type Ill functionally integrated, or Type Ill non-functionally integrated supporting organization.

f Enter the number of supported organizations g Provide the following information about the supported organization(s)

(i) Name of supported (ii)EIN (iii) Type of organization (iv) Is the organization (v) Amount of monetary (vi) Amount of organization (described on lines 1-1 0 listed in your governing support (see other support (see

above (see instructions)) document? instructions) instructions)

Yes No

(A)

(B)

(C)

(D)

(E)

Total For Paperwork Reduct1on Act Not1ce, see the Instructions for Form 990 or 990-EZ. Schedule A (Form 990 or 990-EZ) 2019

DAA

50004 04/04/2020 10:26 AM

' Schedule A (Form 990 or990-EZ) 2019 BIG CAT RESCUE CORP 59-3330495 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 Ill. If the organization fails to qualify under the tests listed below, please complete Part Ill.)

1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.")

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

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)

7 Amounts from line 4

8 Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources

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 VI.)

11 Total support. Add lines 7 through 10

12 Gross receipts from related activities, etc. (see instructions) 13 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3)

organization, check this box and stop here . Section C. Computation of Public Support Percenta e 14 Public support percentage for 2019 (line 6, column (f) divided by line 11, column (f)) .

15 Public support percentage from 2018 Schedule A, Part II, line 14

112

16a 331/3% support test-2019. 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-2018. 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-2019. 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 VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported

organization . b 10%-facts-and-circumstances test-2018. 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 VI 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

(f) Total

.. ~ 0

Schedule A (Form 990 or 990-EZ) 2019

DAA

50004 04/04/2020 10:26 AM

ScheduleA(Form990or990-EZl2019 BIG CAT RESCUE CORP 59-3330495 Page3 Part Ill Support Schedule for Organizations Described in Section 509(a)(2)

(Complete only if you checked the box on line 10 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.)

1 Gifts, grants, contributions, and membership fees

received. (Do not include any "unusual grants.")

2 Gross receipts from admissions, merchandise sold or serv1ces 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

2,281 908 2 406 022

987,861 1,094 658

2,498,363 2 676,667 3,120,980 12,983 940

1 141,134 1,357 388 1,306 641 5,887 682

unrelatedtradeorbusinessundersection513 79,616 82,768 89,564 40,291 67,894 360,133 r---~~=+----~~~--~~~----~~~----~~+---~~~

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.).

Sect1on B Total Support Calendar year (or fiscal year beginning in) ..,.

9 Amounts from line 6

1 Oa Gross income from interest, dividends, payments received on securities loans, rents, royalties, and income from similar sources

b Unrelated business taxable income (les section 511 taxes) from businesses acquired after June 30, 1975 .

c Add lines 1 Oa and 1 Ob

3,349,385 3,583,448

(a) 2015 (b) 2016

3 349 385 3 583 448

104,087 241,651

3,729,061 4,074,346 4,495,515 19,231,755

19,231 755

3 729 061 4 074 346 4 495 515 19 231 755

296,787 250,283 505,712 1,398,520

11 Net income from unrelated business activities not included in line 1 Ob, whether or not the business is regularly carried on . 6 807 19,180 9 346 12,751 135,606 183 690

12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)

13 Total support. (Add lines 9, 1 Oc, 11,

and 12.) 3,460 279 3 844 279 4,035,194 4 337 380 5 136 833 20 813 965

14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3) organization, check this box and stop here .

Section C. Com utation of Public Su ort Percenta e 15 Public support percentage for 2019 (line 8, column (f), divided by line 13, column (f)) .

16 Public su ort ercenta e from 2018 Schedule A, Part Ill, line 15

17 Investment income percentage for 2019 (line 1 Oc, column {f), divided by line 13, column (f)) 18 Investment income percentage from 2018 Schedule A, Part Ill, line 17 .

19a 33 1/3% support tests-2019. 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-2018. 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

92.40%

94.42%

Schedule A (Form 990 or 990-EZ) 2019

DAA

50004 04/04/2020 10:26 AM

ScheduleA(Form990or990-EZl2019 BIG CAT RESCUE CORP 59-3330495 Page4 Part IV Supporting Organizations

(Complete only if you checked a box in line 12 on Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A D and E If vou checked 12d of Part I complete Sections A and D and complete Part V ) I I I I

Section A. All Supporting Organizations Yes No

1 Are all of the organization's supported organizations listed by name in the organization's governing

documents? If "No," describe in Part VI how the supported organizations are designated. If designated by

class or purpose, describe the designation. If historic and continuing relationship, explain. 1 2 Did the organization have any supported organization that does not have an IRS determination of status

under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2). 2

3a Did the organization have a supported organization described in section 501 (c)(4), (5), or (6)? If "Yes," answer

(b) and (c) below. 3a b Did the organization confirm that each supported organization qualified under section 501 (c)(4), (5), or (6) and

satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the

organization made the determination. 3b c Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B)

purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use. 3c

4a Was any supported organization not organized in the United States ("foreign supported organization")? If

"Yes," and if you checked 12a or 12b in Part I, answer (b) and (c) below. 4a

b Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign

supported organization? If "Yes," describe in Part VI how the organization had such control and discretion

despite being controlled or supervised by or in connection with its supported organizations. 4b

c Did the organization support any foreign supported organization that does not have an IRS determination

under sections 501 (c)(3) and 509(a)(1) or (2)? If "Yes," explain in Part VI. what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(8)

purposes. 4c

Sa Did the organization add, substitute, or remove any supported organizations during the tax year? If "Yes,"

answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (iij the reasons for each such action;

(iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action

was accomplished (such as by amendment to the organizing document). Sa

b Type I or Type II only. Was any added or substituted supported organization part of a class already

designated in the organization's organizing document? Sb

c Substitutions only. Was the substitution the result of an event beyond the organization's control? Sc

6 Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited

by one or more of its supported organizations, or (iii) other supporting organizations that also support or

benefit one or more of the filing organization's supported organizations? If "Yes," provide detail in Part VI. 6

7 Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor

(as defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity

with regard to a substantial contributor? If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ). 7

8 Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If "Yes," complete Part I of Schedule L (Form 990 or 990-EZ). 8

9a Was the organization controlled directly or indirectly at any time during the tax year by one or more

disqualified persons as defined in section 4946 (other than foundation managers and organizations described

in section 509(a)(1) or (2))? If "Yes," provide detail in Part VI. 9a

b Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which

the supporting organization had an interest? If "Yes," provide detail in Part VI. 9b

c Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If "Yes," provide detail in Part VI. 9c

10a Was the organization subject to the excess business holdings rules of section 4943 because of section

4943(f) (regarding certain Type II supporting organizations, and all Type Ill non-functionally integrated

supporting organizations)? If "Yes," answer 10b below. 10a

b Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to

determine whether the organization had excess business holdinas.) 10b Schedule A (Form 990 or 990-EZ) 2019

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Schedule A (Form 990 or 990-EZ) 2019 BIG CAT RESCUE CORP 59-3330495 Part IV Suooortina Oraanizations (continued)

11 Has the organization accepted a gift or contribution from any of the following persons?

a A person who directly or indirectly controls, either alone or together with persons described in (b) and (c)

below, the governing body of a supported organization?

b A family member of a person described in (a) above? c A 35% controlled entity of a person described in (a) or (b) above? If "Yes" to a b, or c, provide detail in Part VI.

Sect1on B Type I Supportmg Orgamzatlons

1 Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization's directors or trustees at all times during the

tax year? If "No," describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization's activities. If the organization had more than one supported organization,

describe how the powers to appoint and/or remove directors or trustees were allocated among the supported

organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported

organization(s) that operated, supervised, or controlled the supporting organization? If "Yes," explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated,

supervised, or controlled the supporting organization. Sect1on C Type II Supportmg Orgamzat1ons

1 Were a majority of the organization's directors or trustees during the tax year also a majority of the directors or trustees of each of the organization's supported organization(s)? If "No," describe in Part VI how control

or management of the supporting organization was vested in the same persons that controlled or managed

the supported organization(s). Section D. All Type Ill Supporting Organizations

1 Did the organization provide to each of its supported organizations, by the last day of the fifth month of the

organization's tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the

organization's governing documents in effect on the date of notification, to the extent not previously provided?

2 Were any of the organization's officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how

the organization maintained a close and continuous working relationship with the supported organization(s).

3 By reason of the relationship described in (2), did the organization's supported organizations have a significant voice in the organization's investment policies and in directing the use of the organization's income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization's

supported organizations played in this regard. Sect1on E. Type Ill Functionally-Integrated Supportmg Orgamzat1ons

11a

11b

11c

1 Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions).

b The organization is the parent of each of its supported organizations. Complete line 3 below.

Paae5

Yes No

a § The organization satisfied the Activities Test. Complete line 2 below. c The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions).

2 Activities Test. Answer (a) and (b) below. Yes No

a Did substantially all of the organization's activities during the tax year directly further the exempt purposes of

the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes,

how the organization was responsive to those supported organizations, and how the organization determined

that these activities constituted substantially all of its activities. 2a

b Did the activities described in (a) constitute activities that, but for the organization's involvement, one or more

of the organization's supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization's position that its supported organization(s) would have engaged in these

activities but for the organization's involvement. 2b

3 Parent of Supported Organizations. Answer (a) and (b) below.

a Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or

trustees of each of the supported organizations? Provide details in Part VI. 3a

b Did the organization exercise a substantial degree of direction over the policies, programs, and activities of each

of its supported oroanizations? If "Yes "describe in Part VI the role played bythe oraanization in this reaard. 3b DAA Schedule A (Form 990 or 990-EZ) 2019

50004 04/04/2020 10:26 AM

ScheduleA(Form990or99D-EZl2019 BIG CAT RESCUE CORP 59-3330495 PageS Part V Type Ill Non-Functionally Integrated 509(a)(3) Supporting Organizations

D Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See . t f All th T Ill f t' II . t d ms rue 1ons. 0 er 1ype non- unc 1ona 1y 1n egrate supporting orgamzations must complete Sections A throuah E.

Section A - Adjusted Net Income (A) Prior Year (B) Current Year

(optional)

1 Net short-term ca_Qital_gain 1

2 Recoveries of prior :}lear distributions 2 3 Other gross income (see instructions) 3 4 Add lines 1 through 3. 4

5 Depreciation and depletion 5 6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or

maintenance of property held for production of income (see instructions) 6 7 Other expenses (see instructions) 7

8 Adiusted Net Income (subtract lines 5, 6, and 7 from line 4) 8

Section B -Minimum Asset Amount (A) Prior Year (B) Current Year

(optional)

1 Aggregate fair market value of all non-exempt-use assets (see

instructions for short tax year or assets held for part of year):

a Average monthly value of securities 1a

b Average monthly cash balances 1b

c Fair market value of other non-exempt-use assets 1c

d Total (add lines 1 a 1 b and 1 c) 1d

e Discount claimed for blockage or other

factors (explain in detail in Part VI):

2 Acquisition indebtedness applicable to non-exempt-use assets 2

3 Subtract line 2 from line 1 d. 3

4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount,

see instructions). 4

5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5 6 Multiply line 5 by .035. 6

7 Recoveries of prior-year distributions 7

8 Minimum Asset Amount (add line 7 to line 6) 8

Section C - Distributable Amount Current Year

1 Adjusted net income for prior year (from Section A, line 8, Column A) 1

2 Enter 85% of line 1. 2

3 Minimum asset amount for prior year (from Section B line 8, Column A\ 3

4 Enter greater of line 2 or line 3. 4

5 Income tax imposed in prior year 5

6 Distributable Amount. Subtract line 5 from line 4, unless subject to

emeroency temporary reduction (see instructions). 6 7 D Check here if the current year is the organization's first as a non-functionally integrated Type Ill supportmg organization (see

instructions . Schedule A (Form 990 or 990-EZ) 2019

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Schedule A (Form 990 or 990-EZ) 2019 BIG CAT RESCUE CORP 59-3330495 Page7 PartV Tvoe Ill Non-Functionally lntearated 509(a)(3) Supporting Organizations (continued

Section D - Distributions Current Year

1 Amounts oaid to supported organizations to accomplish exempt purposes 2 Amounts paid to perform activity that directly furthers exempt purposes of supported

oraanizations, in excess of income from activitv

3 Administrative expenses paid to accomolish exemot purposes of supported organizations 4 Amounts paid to acouire exempt-use assets

5 Qualified set-aside amounts (prior IRS approval required) 6 Other distributions (describe in Part VI). See instructions. 7 Total annual distributions. Add lines 1 throuah 6.

8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions.

9 Distributable amount for 2019 from Section C, line 6

10 Line 8 amount divided by line 9 amount

(i) (ii) (iii) Section E- Distribution Allocations (see instructions) Excess Distributions Underdistributions Distributable

Pre-2019 Amount for 2019 1 Distributable amount for 2019 from Section C, line 6

2 Underdistributions, if any, for years prior to 2019 (reasonable cause required-explain in Part VI). See instructions.

3 Excess distributions carryover if any, to 2019 a From2014

b From 2015

c From2016

d From 2017

e From 2018

f Total of lines 3a throuah e a Aoolied to underdistributions of prior years

h Aoolied to 2019 distributable amount

i Carrvover from 2014 not aoplied (see instructions)

i Remainder. Subtract lines 3a 3h and 3i from 3f.

4 Distributions for 2019 from

Section D, line 7: $ a APPlied to underdistributions of prior years

b AoPiied to 2019 distributable amount c Remainder. Subtract lines 4a and 4b from 4.

5 Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. For result

areater than zero explain in Part VI. See instructions.

6 Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. For result greater than zero, explain in

Part VI. See instructions.

7 Excess distributions carryover to 2020. Add lines 3j

and 4c.

8 Breakdown of line 7: a Excess from 2015

b Excess from 2016 .

c Excess from 2017

d Excess from 2018 e Excess from 2019 .

Schedule A (Form 990 or 990-EZ) 2019

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50004 04/04/2020 1 026 AM

ScheduleA(Form990or990-EZ)2019 BIG CAT RESCUE CO!U> 59-3330495 PageS Part VI Supplemental Information. Provide the explanations required by Part II, line 1 0; Part II, line 17a or 17b; Part

Ill, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, Sa, 6, 9a, 9b, 9c, 11 a, 11 b, and 11 c; Part IV, Section

DAA

B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a, and 3b; Part V, line 1; Part V, Section B, line 1 e; Part V, Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions.)

Schedule A (Form 990 or 990-EZ) 2019

50004 04/04/2020 10:26 AM

SCHEDULEC (Form 990 or 990-EZ)

Political Campaign and Lobbying Activities OMB No. 1545-{)047 For Organizations Exempt From Income Tax Under section 501 (c) and section 527 2019

Department of the Treasury .... Complete if the organization is described below. .... Attach to Form 990 or Form 990-EZ. Open to Public

Internal Revenue Service ..... Go to www.irs.gov/Form990 for instructions and the latest information. Inspection If the organization answered "Yes," on Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then

• Section 501 (c)(3) organizations: Complete Parts 1-A and B. Do not complete Part 1-C.

• Section 501 (c) (other than section 501 (c)(3)) organizations: Complete Parts 1-A and C below. Do not complete Part 1-8. • Section 527 organizations: Complete Part 1-A only.

If the organization answered "Yes," on Form 990, Part IV, line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then

• Section 501 (c)(3) organizations that have filed Form 5768 (election under section 501 (h)): Complete Part 11-A. Do not complete Part 11-8. • Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501 (h)): Complete Part 11-8. Do not complete Part 11-A.

If the organization answered "Yes," on Form 990, Part IV, line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then

• Section 501 c 4 5 or 6 or anizations: Com lete Part Ill. Name of organization Employer identification number

BIG CAT RESCUE CORP 59-3330495 Part 1-A Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization's direct and indirect political campaign activities in Part IV. (see instructions for definition of "political campaign activities")

2 Political campaign activity expenditures (see instructions) . .... $ . 3 Volunteer hours for political campaign activities (see instructions) .

Part 1-B Complete if the organization is exempt under section 501(c)(3). Enter the amount of any excise tax incurred by the organization under section 4955

2 3

Enter the amount of any excise tax incurred by organization managers under section 4955 If the organization incurred a section 4955 tax, did it file Form 4720 for this year?

....$

.... $ ' ······tJves·o N~ 4a Was a correction made? DYes D No

b If "Yes" describe in Part IV. Part 1-C Complete if the organization is exempt under section 501 (c), except section 501 (c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities .... $

2 Enter the amount of the filing organization's funds contributed to other organizations for section

527 exempt function activities . .... $ . 3 Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL,

line 17b ..,.. $ . 4 Did the filing organization file Form 1120-POL for this year? tJ Y~~ . [j N~ 5 Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing

organization made payments. For each organization listed, enter the amount paid from the filing organization's funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate seareQated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name (b) Address (c) EIN (d) Amount paid from (e) Amount of political filing organization's contributions received and

funds. If none, enter -D-. promptly and directly delivered to a separate political organization.

If none, enter -0-.

(1)

(2)

(3)

(4)

(5)

(6)

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. Schedule C (Form 990 or 990-EZ) 2019

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50004 04/04/2020 10:26 AM

ScheduleC(Form990or990-EZ)2019 BIG CAT RESCUE CORP 59-3330495 Page2 Part II-A Complete if the organization is exempt under section 501 (c)(3) and filed Form 5768 (election under

section 501(h)). A Check Ill>- D if the filing organization belongs to an affiliated grbup (and list in Part IV each affiliated group member's name,

address, EIN, expenses, and share of excess lobbying expenditures). 8 Check Ill>- n if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)

1a Total lobbying expenditures to influence public opinion (grassroots lobbying) b Total lobbying expenditures to influence a legislative body (direct lobbying) c Total lobbying expenditures (add lines 1 a and 1 b) d Other exempt purpose expenditures .

e Total exempt purpose expenditures (add lines 1c and 1d) .

f Lobbying nontaxable amount. Enter the amount from the following table in both

g h

columns.

If the amount on line 1e, column (a) or (b) is: The lobbyin!l nontaxable amount is:

Not over $500,000 20% of the amount on line 1 e.

Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000.

Over $1,000,000 but not over $1,500,000 $175,000_Qius 10% of the excess over $1,000,000.

Over $1,500,000 but not over $17,000,000 $225,000_Qius 5% of the excess over $1,500,000.

Over $17,000,000 $1 000 000.

Grassroots nontaxable amount (enter 25% of line 1f) .

Subtract line 1 g from line 1 a. If zero or less, enter -0- .

Subtract line 1 f from line 1 c. If zero or less, enter -0-

If there is an amount other than zero on either line 1 h or line 1 i, did the organization file Form 4720

reporting section 4911 tax for this year? .

4-Year Averaging Period Under Section 501(h)

(a) Filing

organization's totals

56,513 21,524 78,037

3L_1341 950 3 /_212, 987

310 649

77 662 0 0

(b) Affiliated

group totals

Oves D No

(Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)

0 :wma L bb. E xoen d"t 1 ures D . 4Y urmg - ear A p . d veragmg eno

2a Lobbying nontaxable amount 294,037 300,762 301,165 310,649 1,206,613 b Lobbying ceiling amount

(150% of line 2a, column (e)) 1,809,920

c Total lobbying expenditures 100,223 106,270 109,709 78,037 394,239

d Grassroots nontaxable amount 73,509 75,191 75,291 77,662 301,653 e Grassroots ceiling amount

(150% of line 2d column !ell 452,480

f Grassroots lobbying expenditures 48,809 56,890 74,978 56,513 237,190 Schedule C (Form 990 or 990-EZ) 2019

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50004 04/04/2020 1026 AM

ScheduleC(Form990or990-EZ)2019 BIG CAT RESCUE CORP 59-3330495 Page 3 Part 11-B Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768

(election under section 501(h)).

For each "Yes," response on lines 1 a through 1 i below, provide in Part IV a detailed (a) (b)

description of the lobbying activity. Yes No Amount

1 During the year, did the filing organization attempt to influence foreign, national, state, or local

legislation, including any attempt to influence public opinion on a legislative matter or

referendum, through the use of:

a Volunteers?

b Paid staff or management (include compensation in expenses reported on lines 1 c through 1 i)?

c Media advertisements?

d Mailings to members, legislators, or the public?

e Publications, or published or broadcast statements?

f Grants to other organizations for lobbying purposes? g Direct contact with legislators, their staffs, government officials, or a legislative body? h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means?

i Other activities?

j Total. Add lines 1 c through 1 i .

2a Did the activities in line 1 cause the organization to be not described in section 501 (c)(3)?

b If "Yes," enter the amount of any tax incurred under section 4912

c If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .

d If the filinq oraanization incurred a section 4912 tax did it file Form 4720 for this vear? .

Part 111-A Complete 1f the orgamzat1on 1s exempt under sect1on 501 (c)(4), section 501 (c)(5), or section 501(c)(6).

Yes No

1 Were substantially all (90% or more) dues received nondeductible by members? 1 2 Did the organization make only in-house lobbying expenditures of $2,000 or less? . 2

3 Did the organization agree to carry over lobbying and political campaign activity expenditures from the prior year? 3 Part 111-B Complete 1f the orgamzat1on 1s exempt under section 501 (c)(4), sect1on 501 (c)(5), or section

501(c)(6) and if either (a) BOTH Part 111-A, lines 1 and 2, are answered "No" OR (b) Part 111-A, line 3, is answered "Yes"

1 Dues, assessments and similar amounts from members 1 2 Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of

political expenses for which the section 527(f) tax was paid).

a Current year 2a

b Carryover from last year 2b

c Total 2c

3 Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues . 3

4 If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the

excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying

and political expenditure next year? 4

5 Taxable amount of lobbying and political expe~ditu~e~ (~ee i~~tructi~~~) .· .· 5 Part IV Supplemental lnformatron

Provide the descriptions required for Part 1-A, line 1; Part 1-B, line 4; Part 1-C, line 5; Part II-A (affiliated group list); Part 11-A, lines 1 and

2 (see instructions); and Part 11-B, line 1. Also, complete this part for any additional information.

DAA Schedule C (Form 990 or 990-EZ) 2019

50004 04/04/2020 1026 AM

Schedule c (Form 990 or 990-EZ) 2019 BIG CAT RESCUE CORP 59-3330495 Page4 Part IV Supplemental Information (continued)

Schedule C (Form 990 or 990-EZ) 2019

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50004 04/04/2020 10:26 AM

SCHEDULED (Form 990)

Department of the Treasury Internal Revenue Service

Name of the organization

Supplemental Financial Statements IJII> Complete if the organization answered "Yes" on Form 990,

Part IV, line 6, 7, 8, 9, 10,11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. IJII> Attach to Form 990.

IJII> Go to www.irs.rwv!Form990 for instructions and the latest information.

OMB No. 1545-{)047

2019 Open to Public Inspection

Employer identification number

BIG CAT RESCUE CORP 59-3330495 Part I Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts.

Complete if the organization answered "Yes" on Form 990 Part IV line 6 , , (a} Donor advised funds (b) Funds and other accounts

1 Total number at end of year

2 Aggregate value of contributions to (during year)

3 Aggregate value of grants from (during year) 4 Aggregate value at end of year

.. 5 D1d the orgamzat1on mform all donors and donor adv1sors m wntmg that the assets held m donor advised

funds are the organization's property, subject to the organization's exclusive legal control?

6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used

only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose

conferring impermissible private benefit? . Part II Conservation Easements.

Complete if the organization answered "Yes" on Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply).

DYes D No

DYes 0 No

~ Preservation of land for public use (for example, recreation or educationQ Preservation of a historically important land area

Protection of natural habitat D Preservation of a certified historic structure

Preservation of open space

2 Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. -leld at the End of the Tax Year

a Total number of conservation easements

b Total acreage restricted by conservation easements

c Number of conservation easements on a certified historic structure included in (a) d Number of conservation easements included in (c) acquired after 7/25/06, and not on a

historic structure listed in the National Register

2b 2c

3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the

tax year IJII>. 4 Number of states where property subject to conservation easement is located IJII> .

5 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of

violations, and enforcement of the conservation easements it holds? 0 Yes D No 6 Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year

.... 7 Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year

IJII>$

8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)

and section 170(h)(4)(B)(ii)?

9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements.

DYes D No

Part Ill Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

1a If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public

service, provide in Part XIII the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of

art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,

provide the following amounts relating to these items:

(i) Revenue included on Form 990, Part VIII, line 1 IJII> $ (ii) Assets included in Form 990, Part X IJII> $

2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the

following amounts required to be reported under FASB ASC 958 relating to these items: a Revenue included on Form 990, Part VIII, line 1

b Assets included in Form 990 Part X . For Paperwork Reduction Act Notice, see the Instructions for Form 990. DAA

.... $

.... $ ScheduleD (Form 990) 2019

50004 04/04/2020 1 0:26 AM

ScheduleD(Form990)2019 BIG CAT RESCUE CORP 59-3330495 Page2 Part Ill Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) 3 Using the organization's acquisition, accession, and other records, check any of the following that make significant use of its

collection items (check all that apply):

a D Public exhibition b D Scholarly research c D Preservation for future generations

d D Loan or exchange program e D Other

4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII.

5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? . D Yes D No

Part IV Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

1a Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not included on Form 990, Part X?

b If "Yes," explain the arrangement in Part XIII and complete the following table:

c Beginning balance d Additions during the year

e Distributions during the year

f Ending balance .

2a Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? .

b If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided on Part XIII Part V Endowment Funds.

f d "Y V Complete i the organization answere es on Form 990 Part I line 10.

1c 1d 1e

(a) Current year (b) Prior year (c) Two years back (d) Three years back

1a Beginning of year balance . 537,606 607,061 551,775 b Contributions 300,000 25 c Net investment earnings, gains, and

losses 125,115 -38,193 84,061 d Grants or scholarships 24,472 25,882 24,574 e Other expenditures for facilities and

programs

f Administrative expenses . 7,565 5,405 4,201 g End of year balance 930,684 537,606 607,061

2 Provide the estimated percentage of the current year end balance (line 1 g, column (a)) held as: a Board designated or quasi-endowment .... % b Permanent endowment .... 1 0 0 . 0 0 % . c Term endowment .... %

The percentages on lines 2a, 2b, and 2c should equal 1 00%.

3a Are there endowment funds not in the possession of the organization that are held and administered for the

organization by:

(i) Unrelated organizations (ii) Related organizations .

b If "Yes" on line 3a(ii), are the related organizations listed as required on Schedule R? .

4 Describe in Part XIII the intended uses of the organization's endowment funds. Part VI Land, Buildings, and Equipment.

533,571

45,618 23,776

3,638 551,775

DYes D No

Amount

DYes D No

(e) Four years back

573,521

-39,950

533,571

Yes No

3ctli} X 3aliil X

C I t ·t th f d "Y F 990 P rt IV r 11 S F omo1e e 1 e orqamza 1on answere es on orm a me a. ee orm 990 P rt x r 10 a me Description of property (a) Cost or other basis (b) Cost or other basis (c) Accumulated (d) Book value

(investment) (other) depreciation

1a Land 2 347,548 2,347 548 b Buildings 2 422,185 606,413 1,815 772 c Leasehold improvements

d Equipment 890 960 593,228 297 732 e Other ..

Total. Add lines 1 a through 1 e. (Column (d) must equal Form 990, Part X, column (B), line 10c.) . .... 4,461 052 ScheduleD (Form 990) 2019

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ScheduleD (Form 990) 2019 BIG CAT RESCUE CORP 59-3330495 Page 3 Part VII Investments - Other Securities.

C I t "fth d "Y omp1e e 1 e organ1zat1on answere es on Form 990, Part IV, line 11 b. See Form 990, Part X, line 12. (a) Description of security or category (b) Book value (c) Method of valuation:

(including name of security) Cost or end-<>f-year market value

(1) Financial derivatives

(2) Closely held equity interests

(3) Other

(A)

. (B)

_(C).

(D).

. (E) (F)

... (G) (H)

T~tal. (Column (b) ;,~st ~q~~l For;, 9fJO, P~rl X, coi raj line 12.) ~ Part VIII Investments- Program Related.

f Complete i the organization answered "Yes" on Form 990, Part IV, line 11 c. See Form 990, Part X, line 13. (a) Description of investment

(1)

(2) (3)

(4)

(5) (6)

(7)

(8) (9)

Total. (Column (b) must equal Form 990, Part X, col. (8) line 13.) ~ Part IX

(1)

(2)

(3)

(4) (5)

(6)

(7)

(8) (9)

Other Assets. c lt"fth f omp1e e 1 e orqamza 1on answere d"Y es on

(a) Description

OTHER REAL ESTATE OWNED MORTGAGES RECEIVABLE

Total. (Column (b) must equal Form 990, Part X, col. (B) line 15.) ..

Part X . . .

Other Llab1ht1es .

(b) Book value (c) Method of valuation:

Cost or end-of-year market value

F orm 990 P rt IV r 11 d S F , a , me ee orm 990 P rt x r 1 a me 5. (b) Book value

1,972,797 248 888

.. ~ 2,221,685

Complete if the organization answered "Yes" on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25

1. (a) Description of liability (b) Book value

(1) Federal income taxes

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Total. (Column (b) must equal Form 990, Part X, col. (B) line 25.) ~ 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organizatton's financial statements that reports the

organization's liability for uncertain tax positions under FASB ASC 740. Check here if the text of the footnote has been provided in Part XIII . [l DAA ScheduleD (Form 990) 2019

50004 04/04/2020 10:26 AM

ScheduleD (Form 990) 2019 BIG CAT RESCUE CORP 59-3330495 Page4 Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return.

c 'f h omplete 1 t e organization answered "Yes" on Form 990, Part IV, line 12a. 1 Total revenue, gains, and other support per audited financial statements . ' 1 5 368,676 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:

a Net unrealized gains (losses) on investments . 2a b Donated services and use of facilities 2b 33,250 c Recoveries of prior year grants 2c d Other (Describe in Part XIII.) . 2d 78,056 e Add lines 2a through 2d 2e 111 306

3 Subtract line 2e from line 1 3 5,257,370 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:

a Investment expenses not included on Form 990, Part VIII, line 7b 4a b Other (Describe in Part XIII.) . 4b

c Add lines 4a and 4b 4c 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) 5 5,257 370 .. Part XII Reconciliation of Expenses per Audited Fmanc1al Statements W1th Expenses per Return.

C I t 'f th r d "Y " F 990 P rt IV r 12 omp1e e 1 e orqamza 1on answere es on arm '

a , me a. 1 Total expenses and losses per audited financial statements 1 3,529 437 2 Amounts included on line 1 but not on Form 990, Part IX, line 25:

a Donated services and use of facilities 2a 33 250 b Prior year adjustments 2b

c Other losses 2c

d Other (Describe in Part XIII.} 2d 78,056 e Add lines 2a through 2d . 2e 111,306

3 Subtract line 2e from line 1 3 3,418,131 4 Amounts included on Form 990, Part IX, line 25, but not on line 1:

a Investment expenses not included on Form 990, Part VIII, line 7b 4a

b Other (Describe in Part XIII.} . 4b

c Add lines 4a and 4b 4c 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) . 5 3,418 131 Part XIII Supplemental Information.

Provide the descriptions required for Part II, lines 3, 5, and 9; Part Ill, lines 1 a and 4; Part IV, lines 1 b and 2b; Part V, line 4; Part X, line

2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

. l?A.R'l' y, . Ll:NE .. 4 .. ~ ... I~TE:~:EP .. USES FOR ENDOW1-1ENT FtThll)~

ENDOWMENT FUNDS ARE INTENDED TO PROVIDE INVESTMENT INCOME FOR LONG TERM

CARE OF THE CATS

PART :XI, LINE .. 2D ~ REVENUE ~OUNTS INCLuoED IN FINANCIALS - OTHER

RENTAL EXPENSES NETTED WITH REVENUE 78, ()?6.

.J?A.RT .. :X.I.I , LINE 2D - EXPJ!::NSE AMOUNTS INCLUDED IN FINANCIALS - OTHER

RENTAL EXPENSES NETTED WITH REVENUE 78, ()56

ScheduleD (Form 990) 2019

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ScheduleD (Form 990) 2019 BIG CAT RESCUE CORP 59-3330495 Page 5 Part XIII Supplemental Information (continued)

ScheduleD (Form 990) 2019

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SCHEDULE F (Form 990)

Department of the Treasury Internal Revenue Service

Statement of Activities Outside the United States ~Complete if the organization answered "Yes" on Form 990, Part IV, line 14b, 15, or 16.

~ Attach to Form 990. ~ Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-{)047

2019 Open to Public Ins ction

Name of the organization Employer identification number

BIG CAT RESCUE CORP 59-3330495 Part I General Information on Activities Outside the United States. Complete if the organization answered "Yes" on

Form 990 Part IV line 14b.

For grantmakers. Does the organization maintain records to substantiate the amount of its grants and other assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance?

2 For grantmakers. Describe in Part V the organization's procedures for monitoring the use of its grants and other assistance outside the United States.

3 Activities per Region. (The following Part I, line 3 table can be duplicated if additional space is needed.) (al Region (bl Number (cj Number of (dl Activities conducted in the (ej If activity listed in (d) is

of offices in employees. region (by type) (such as. a program service, the region agents. and fundraising, program services, describe specific type of

independent investments. grants to recipients service(s) in the region contractors in the region

located in the region)

MIDDLE EAS ~AND NORTH ~ICA (1) GRANTS TO RECIPIENT SUB-S:a."R:a."ln l-r AFRICA

(2) GRANTS TO RECIPIENT SOUTH ASU

(3) GRANTS TO RECIPIENT

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

115\

(16)

(17)

3a Subtotal

b Total from continuatio sheets to Part I

c Totals (add lines 3a and 3b

~Yes D No

(f) Total expenditures for and investments

in the region

5,000

7,000

22,000

34,000

34,000 For Paperwork Reduction Act Notice, see the Instructions for Form 990.

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Schedule F (Form 990) 2019

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grant

FISHING CATS INDIA

TIGER DAY THAILAND

cash

dtsbursement

2 Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as tax-exempt

by the IRS, or for which the grantee or counsel has provided a section 501 (c)(3) equivalency letter 3 Enter total number of other organizations or entities

DAA

noncash

assiStance

(h) Description

of noncash ass1stance

8 0

I I (book, FMV,

appraisal, other)

Schedule F (Form 990) 2019

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ScheduleF(Form990)2019 BIG CAT RESCUE CORP 59-3330495 Page3 ~~~~~~ Grants and Other Assistance to Individuals Outside the United States. Complete if the organization answered "Yes" on Form 990, Part IV, line 16.

Part Ill can be duplicated if additional soace is needed. (a) Type of grant or assistance (b) Reg1on (c) Number of (d) Amount of (e) Manner of (f) Amount of (g) Description (h) Method of

recipients cash grant cash noncash of noncash assistance valuatJon (book, FMV,

disbursement assistance appratsal, other)

SOUTH ~RICA 111 GRANTS TO INDIVIDUALS 1 8,000

EAST A IA

121 GRANTS TO INDIVIDUALS 1 7,000

131

(41

151

161

(8)

191

1101

1111

1121

1131

(141

1151

(161

1171

1181 Schedule F (Fonn 990) 2019

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Schedule F (Form 990) 2019 BIG CAT RESCUE CORP 59-3330495 Part IV Foreign Forms

Was the organization a U.S. transferor of property to a foreign corporation during the tax year? If "Yes,"

the organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign

Corporation (see Instructions for Form 926)

2 Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be required to separately file Form 3520, Annual Return To Report Transactions With Foreign Trusts and

Receipt of Certain Foreign Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U.S. Owner (see Instructions for Forms 3520 and 3520-A; don't file with Form 990) .

3 Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes,"

the organization may be required to file Form 5471, Information Return of U.S. Persons With Respect to

Certain Foreign Corporations (see Instructions for Form 5471) .

4 Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified electing fund during the tax year? If "Yes," the organization may be required to file Form 8621,

Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund (see Instructions for Form 8621)

5 Did the organization have an ownership interest in a foreign partnership during the tax year? lf"Yes," the organization may be required to file Form 8865, Retum of U.S. Persons With Respect to Certain

Foreign Partnerships (see Instructions for Form 8865)

6 Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes," the organization may be required to separately file Form 5713, International Boycott Report (see

Instructions for Form 5713; don't file with Form 990)

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Page 4

DYes ~No

DYes ~ No

DYes ~No

DYes ~ No

Schedule F (Form 990) 2019

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Schedule F (Form 990) 2019 BIG CAT RESCUE CORP 59-3330495 Page 5 Part V Supplemental Information

Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part Ill (accounting method); and Part Ill, column (c) (estimated number of recipients), as applicable. Also complete this part to provide any additional information. See instructions.

PART I, LINE 2 - PR()C:EDURES F()P. MONI'!'ORING THE USE OF GRANT FUNDS

OUR GRANTS ARE MADE TO SUPPORT SPECIFIC FUNDRAISING NEEDS OF CHARITABLE .. . . ........ ····· .. ······ ... .

ORGANIZATIONS SUPPORTING ANIMALS OR TO SUPPORT THE OVERALL MISSION OF THOSE .. . . .......... ·····

. Op_(;J\NIZ~T:IONS~ FOR: GRANTS OVER $l,OQO, WE RESEARCH .TH~ OR:GANIZ~TION BEF.ORE

MAKING THE DONATION TO ENSURE THAT THE ORGANIZATION'S PURPOSE OVERLAPS WITH

OUR CHARITABLE MISSION.

PM'!' I, LINE 3 - ACTIVITIES PEP. ~(;IO~

REGION

MIDDLE EAST AND NORTH AFRICA

SUB-SAHARAN AFRICA $

SOUTH ASIA . $

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......... . ······· . ... . ..

EXPENDITURES INVESTMENTS

7,QO() $

... 22,000 $

Schedule F (Form 990) 2019

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SCHEDULE G (Form 990 or 990-E2

Supplemental Information Regarding Fundraising or Gaming Activities Complete if the organization answered "Yes" on Form 990, Part IV, line 17, 18, or 19, or if the

organization entered more than $15,000 on Form 990-EZ, line Sa.

OMB No. 1545-0047

2019 Department of the Treasury ~ Attach to Form 990 or Form 990-EZ.

Open to Public Internal Revenue Service ~ Go to www.irs.gov/Form990 for instructions and the latest information. lnsoection

Nameoftheorganization BIG CAT RESCUE CORP I ~g~y3;3~4t~Sumber Part I Fundraising Activities. Complete if the organization answered "Yes" on Form 990, Part IV, line 17.

Form 990-EZ filers are not required to complete this part. 1 Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a 0 Mail solicitations e 0 Solicitation of non-government grants b 0 Internet and email solicitations f 0 Solicitation of government grants c D Phone solicitations g D Special fund raising events d D In-person solicitations

2a Did the organization have a written or oral agreement with any individual (including officers, directors, trustees, or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services? .

b If "Yes," list the 10 highest paid individuals or entities (fundraisers) pursuant to agreements under which the fund raiser is to be compensated at least $5 000 bv the oruanization.

(iii) Did fund- (v) Amount paid to (i) Name and address of individual

raiser have (iv) Gross receipts (or retained by) custody or

or entity (fundraiser) (ii)Activity control of from activity fundraiser listed in

ontributions. col. (i)

Yes No

Total ~

3 List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

D Yes 0 No

(vi) Amount paid to (or retained by)

organization

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. DAA

Schedule G (Form 990 or 990-EZ) 2019

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ScheduleG(Form990or990-EZ)2019 BIG CAT RESCUE CORP 59-3330495 Page2 Part II Fundraising Events. Complete if the organization answered "Yes" on Form 990, Part IV, line 18, or reported more

than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with . t t th $5 000 qross rece1p1s qrea er an

(a) Event#1 (b) Event #2 (c) Other events

(d) Total events

MARCH FOR LIONS NONE (add col. (a) through Q)

(even I type) (event type) (total number) col. (c))

=> c Q)

36,358 > 1 Gross receipts .. 36,358 Q) 0::

2 Less: Contributions 321 321 3 Gross income (line 1 minus

line2). 36,037 36,037

4 Cash prizes

5 Noncash prizes

Ul Rent/facility costs Q) 6 Ul

c Q) c. X 7 Food and beverages w 0 ~

8 Entertainment i:5

9 Other direct expenses 2,596 2,596

10 Direct expense summary. Add lines 4 through 9 in column (d) . ... 2,596 11 Net income summarv. Subtract line 10 from line 3 column (d) . ... 33,441

Part Ill Gammg. Complete 1f the organ1zat1on answered "Yes" on Form 990, Part IV, line 19, or reported more than $15 000 on Form 990-EZ line 6a

Q) (a) Bingo

(b) Pull tabs/instant (c) Other gaming

(d) Total gaming (add => bingo/progressive bingo col. (a) through col. (c)) c Q) > Q)

0:: 1 Gross revenue .

Ul 2 Cash prizes Q) Ul c Q) c. 3 Noncash prizes X w 0 -~ 4 Rent/facility costs Cl

5 Other direct expenses H Yes. % H Yes 6 Volunteer labor No No

7 Direct expense summary. Add lines 2 through 5 in column (d) .

8 Net gaming income summary. Subtract line 7 from line 1, column (d)

9 Enter the state(s) in which the organization conducts gaming activities: a Is the organization licensed to conduct gaming activities in each of these states?

b If "No," explain:

% DYes n No

10a Were any of the organization's gaming licenses revoked, suspended, or terminated during the tax year?.

b If "Yes," explain:

DAA

...

D Y~~D No

·o v~~·oNo

Schedule G (Form 990 or 990-EZ) 2019

50004 04/04/2020 10:27 AM

Schedule G (Form 990 or 990-EZ) 2019 BIG CAT RESCUE CORP 59-3330495 11 Does the organization conduct gaming activities with nonmembers? . No 12 Is the organization a grantor, beneficiary or trustee of a trust, or a member of a partnership or other entity

formed to administer charitable gaming? 0 Yes 0 No 13 Indicate the percentage of gaming activity conducted in:

a The organization's facility b An outside facility

14 Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name ...

Address..,.

% %

15a Does the organization have a contract with a third party from whom the organization receives gaming revenue? 0 Yes 0 No

b If "Yes," enter the amount of gaming revenue received by the organization ~ amount of gaming revenue retained by the third party ..,. $ .

c If "Yes," enter name and address of the third party:

Name ...

Address..,.

16 Gaming manager information:

Name..,

Gaming manager compensation ..,.$ .

Description of services provided ..,.

0 Director/officer 0 Employee 0 Independent contractor

17 Mandatory distributions:

and the

a Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming license? . 0 Yes 0 No

b Enter the amount of distributions required under state law to be distributed to other exempt organizations or

spent in the organization's own exempt activities during the tax year ~

Part IV Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v); and Part Ill, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information. See instructions.

Schedule G (Form 990 or 990-EZ) 2019

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SCHEDULE I (Form 990)

Name of the organiZation

Grants and Other Assistance to Organizations, Governments, and Individuals in the United States

Complete if the organization answered "Yes" on Form 990, Part IV, tine 21 or 22 . .. Attach to Form 990 .

.. Go to www.irs.gov/Form990 for the latest information.

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award ~he grants or assistance?

art I , line 21, or any recipient that received more than 5,000. Part II can be duplicated if additional space is needed. 1 (a) Name and address of organization (b)EIN (c)IRC (d) Amount of cash

or government ,;~~ble grant (1) EARTH ISLAND, ALTAI PROJECT

2150 ALLSTON WAY BERKELEY CA 94704 94-2889684 501C3 8,500 (2) FELIDAE CONSERVATION FUND

110 TIBURON BLVD MILL VALLEY CA. 94941 20-5089093 501C3 8,000 (3) FLORIDA WILDLIFE CORRIDOR

PO BOX 1802 TAMPA Fr. 3360i 20-1822793 501C3 9,000 (4) GLOBAL GIVING FOUNDATION

1110 VERMONT AVE WASHINGTON DC 20005 30-0108263 501C3 7,900 (5) PASO PACIFICO

PO BOX 1244 VENTURA CA 93002 20-3396421 501C3 8,300 (6) SMALL WILD CAT CONSERVATION

1510 S BASCOM AVE CAMPBELL CA 95008 26-1368021 501C3 10,085 (7)

(8)

(9)

2 Enter total number of sectton 501(c)(3) and government orgamza!ions listed tn the hne 1 table

3 Enter total number of other organizations listed in the line 1 table

For Paperwork Reduction Act Notice, see the Instructions for Form 990. DAA

(e) Amount of non- ~ethod ofvalua.tion (g) Description of cash assistance k, F~~6pra1sal, no11Cash assistance

D No ' on Form 990,

(h) Purpose of grant or assistance

SNOW LEOPARD, RUSS IA

CHEETAH PRES, AFRI CA

FLORIDA PANTHER

~GAY CONSERVATION

JAGUARS S AMERICA

ANIMAL PRESERVATION

.. 21

.. 0 Schedule I (Form 990) (2019)

50004 04/0412020 10.27 AM

Schedule 1 (Form 990) (2019) BIG CAT RESCUE CORP 59-3330495 Page 2 ~l~~ Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.

P 111 b d r d ·t dd" · art can e uoucate I a tttonal soace is needed. (a) Type of grant or assistance (b) Number of (c) Amount of (d) Amount of (e) Method of valuation (book, (f) Description of noncash assistance

recipients cash grant noncash assistance FMV, appraisal, other)

1 GRANTS TO INDIVIDUALS 2 9 300

7 li!i;l; ''"""·,;-···- ~~ . . ..... Supplemental Information. Provtde the tnformatton requtred tn Part I, line 2, Part Ill, column (b), and any other addtttonaltnforrnatton .

PART I, LINE 2 - PROCEDURES FOR ~ONITORING THE USE OF GRANT FUNDS

OUR GRANTS ARE MADE TO SUPPORT IN SITU CONSERVATION WORK DIRECTLY RELATED ................................

TO PRESERVING BIG CATS IN THE WILD. WE RESEARCH THE ORGANIZATION BEFORE .................................

MAKING THE DONATION TO ENSURE THAT THE ORGANIZATION'S WORK IS CONSISTENT

WITH OUR PHILOSOPHY AND MISSION AND WE RECEIVE REPORTS FROM THE ........ ........ ........ ..... .. ......... . . .. ... . .......... . . . ...... .

ORGANIZATION ON THE PROGRESS OF THE PROJECTS WE FUND.

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Schedule I (Form 990) (2019)

50004 04/04/2020 10:27 AM

SCHEDULE L (Form 990 or 990-EZ)

Transactions With Interested Persons OMB No. 1545.{)047

Department of the Treasury Internal Revenue Service

~Complete if the organization answered "Yes" on Form 990, Part IV, line 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.

~ Attach to Form 990 or Form 990-EZ. ~ Go to www.irs.gov/Form990 for instructions and the latest information.

2019 Open To Public Inspection

Name of the organization

I Employer identification number

BIG CAT RESCUE CORP 59-3330495 Part I Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only).

Complete if the organization answered "Yes" on Form 990 Part IV line 25a or 25b or Form 990-EZ Part V line 40b

1 (a) Name of disqualified person (b) Relationship between disqualified person and (d) Corrected?

{1)

(2)

{3)

{4)

{5)

{6)

organization

Enter the amount of tax 1ncurred by the organ1zat1on managers or disqualified persons dunng the year under section 4958 . Enter the amount of tax, if any, on line 2, above, reimbursed by the organization

Part II Loans to and/or From Interested Persons.

Yes No

~$ ______ _ ~$ ______ _

Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a or Form 990, Part IV, line 26; or if the

organization reported an amount on Form 990 Part X line 5 6 or 22

(1)

{2)

{3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Total.

Part Ill

{1)

{2) (3)

{4)

(5)

(6) (7)

{8)

(9)

{10)

(a) Name of interested person (b) Relationship (c) Purpose of (d) Loan (e) Original with organization loan to or from principal amount

~0!9.2 To rom

.. Grants or Assistance Benef1tmg Interested Persons. Complete if the organization answered "Yes" on Form 990 Part IV line 27

(a) Name of interested person (b) Relationship between interested c) Amount of assistane~ person and the organization

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. DAA

(f) Balance due g) In default. (h) Approved (i)Written by board or agreement? committee?

Yes No Yes No Yes No

(d) Type of assistance (e) Purpose of assistance

Schedule L (Form 990 or 990-EZ) 2019

50004 04/04/2020 10 27 AM

Schedule L (Form 990 or 990-EZ) 2019 BIG CAT RESCUE CORP 59-3330495 Page 2 Part IV Business Transactions Involving Interested Persons.

Complete if the organization answered "Yes" on Form 990 Part IV line 28a 28b or 28c

(a) Name of interested person (b) Relationship between (c) Amount of (d) Description of transaction (e) Sharing

of erg. interested person and the transaction revenues?

organization Yes No

111 CAROLE BASKIN CEO 65,617 EMPLOYEE X 121 JAMIE MURDOCK DAUGHTER OF CEP 69,154 EMPLOYEE X 131 HOWARD BASKIN HUSBAND OF CEO 73,262 EMPLOYEE X 141KATIE NIKIC NIECE OF CEO 39,854 EMPLOYEE X (5)

161 171 (8)

(9) (10)

PartV Supplemental Information. Provide additional information for responses to questions on Schedule L (see instructions).

Schedule L (Form 990 or 990-EZ) 2019

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50004 04/04/2020 10:27 AM

SCHEDULE 0 (Form 990 or 990-EZ)

Supplemental Information to Form 990 or 990-EZ OMB No. 1545-0047 Complete to provide information for responses to specific questions on

Form 990 or 990-EZ or to provide any additional information . 2019 Department of the Treasury Internal Revenue Service

Name of the organization

... Attach to Form 990 or 990-EZ. ... Go to www.irs.gov/Form990 for the latest information.

BIG CAT RESCUE CORP

F()RM 990, PART_ III, ~:r~ AJ3 ~ SECONDACCOMPLISHMENT

Open to Public Inspection

Employer identification number

59-3330495

N'Y()C:~<::Y. -~ .. PERFORMED 0~ EDU<:ATI()}'l~ MISSION BY TEACHING ABOUT THE PLIGHT

QF .B.J:G .. CATS IN C.APTIVITY ANI) IN '!'HE_. _WJ:IJ)_. 'l'HROUGH GtJil)E:I) '!'OURS OF THE

S~C:TUARY '!'0 _ ~P~():lCI~TELY. _ 30,00() . V:IS.:r'!'O~S D~ING. TH_E:. YEJ\R, _ TH~()UGH ()UR

WEBSITE THAT RECEIVED APPROXIMATELY ~,500,000 VISITORS D~ING __ T_H:E: YEJ\R,

THROUGH OUR MONTHLY EMAIL THAT GOES '1'0 ()YE~ ~5, ()()0 ~C:IPIE,NTS AND THROUGH

OUR NEWSLETTER THAT GOES TO OYER 47,000 ~C:IPIENTS ~ C>UR VIDEO~ ()N OUR

_. Y(){J'!'t]BE CHANNE.L BI(;CATTY ~_COM_. _HAVE .. RECE::r~o OVER 4'7~,00() ~ 00(). C:tno!tJI.AT_I\1E ..

VIEWS. CONTINUED TO URGE OWNERS OR OPERATORS OF VENUES NOT TO ALLOW TIGER

CUB PETTING EXHIBITS AND OTHER BIG CAT DISPLAYS. WORKED WITH OTHER ANIMAL .. . .

WELFARE ORGANIZATIONS TO FILE A PETITION WITH USDA TO URGE THEM TO STOP THE

INHERENTLY ABUSIVE CUB PETTING AND WORKED TO GARNER PUBLIC AND LEGISLATIVE

SUPPORT FOR A FEDERAL BILL TO BAN PRIVATE BREEDING AND OWNERSHIP OF BIG

CATS.

FORM 990, ~M'l' VI, I.INE. 2_ ~ .. RE.I..A'l'ED._ PARTY INFORMATION AMONG OFFICERS

JAMIE MURDOCK

PRESIDENT

DAUGHTER

HOWARD BASKIN

SEC'!'Y/T~~

SPOUSE

CAROLE BASKIN

CEO

CAROLE BASKIN

CEO

_FORM ~90, P~T VI, LJ:NE 11B ~ ORGANIZATI()N"'S PROCESS TO REVIEW FORM 990

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. DAA

Schedule 0 (Form 990 or 990-EZ) (2019)

50004 04/04/2020 10:27 AM

Schedule 0 Form 990 or 990-EZ (2019) Pa e 2 Name of the organization Employer identification number

BIG CAT RESCUE CORP 59-3330495

FORM 990 IS PROVIDED':['() ~!J.~ERS OF THE BOARD OF.I>IRECTORS PRIOR TO

FILING. THE TREASURER REVIEWS THE 99.0 WITH TJ!:E J3()ARI:) OF DIRECTORS AT THE

FIRST MEETING AFTER COMPLETION.

F()RM 990, PART VI,. LINE l2C ~ ENFO:RCEM:ENT OF C()NE'L:ICTS POLICY

THE TREASURER REVIEWS THE DETAIL TRIAL BALANCE SHOWING PAYMENTS TO ALL ...............

VENDORS AND AT THE BOARD MEETING WHERE THE 990 IS REVIEWED ASKS THE CEO AND

DIRECT()RS .IF .. 'l'IIE:Y HA~ EN(;AGEI) I~ ~ G()~TRACTS, TRANSACTIONS OR

RELATIONSHIPS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST OR THE .................

APPEARANCE OF A CONFLICT OF INTEREST. . .. ...... ... .... ..... . ...... .

:FORM 990, .PA:RT VI, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL

EXECUTIVE SALARIES OF OTHER WELL-REGARDED SANCTUARIES AS REPORTED IN THEIR

FORM 990 'S IS GATHERED AT LEAST EVERY THREE YEARS AND REVIEWED BY THE BOARD

OF DIRECTORS .

. . :E'9.RM 990, .. PA:R'!' VI, LINE 15B - COMPENSATION PROCESS F()R O:FFIGERS

EXECUTIVE SALARIES OF OTHER WELL REGARDED SANCTUARIES AS REPORTED IN THEIR

FORM 990'S IS GATHERED AT LEAST EVERY THREE YEARS AND REVIEWED BY THE BOARD

OF DIRECTORS.

:F9.Rl-f 990, PAR'!' VI,. LINE 17 - OTHER STATES WHERE COPY OF RETURN IS FILED

. 1-TEW ~SHI:R:E, ~ J.E:F.-SEJ, NEW MEXICO, NEW YO~, .NO:RTH GA:ROLINA, OHIO,

. ()KLAH()~, OREc;()~, .. J?E:~SYLV~:IA,. F.-}!OI)E ISLA:@~. .. S()t]'!'H. c:AR()J:.I}q~, .. T.E:1ffi1!:.S.S.E:E:,.

u.TAli, .. VIRGINIA,, w~sHINGTON,. WES'l'. VI:RGINIA:,. WISC()NSIN

F9.RM 990, PART. VI, LINE 19 :- @VERNING DOC~N'!'S DISCLOSURE EXPLANATION

PAGE 1 OF 2 Schedule 0 (Form 990 or 990-EZ) (2019)

DAA

50004 0410412020 10:27 AM

Pa e 2 Employer identification number

BIG CAT RESCUE CORP 59-3330495

THE AUDITED FINANCIAL ST,ATEME:NTS, E'0RM.990 AND. CONFLICT OF INTEREST POLICY

ARE ALL PUBLISHED ON THE WEBSITE WWW.BIGCATRESCUE.ORG. THE ARTICLES OF ········ . . ....

INCORPORATION AND BY-LAWS ARE AYA:IJ:.A.BLE '(JPON RF::QtJE:~T. ':l'II:E E'()RM 9.9.0 IS ALSO

AVAILABLE ON THE WEBSITES GUIDESTAR.ORG AND CHARITYNAVIGATOR.ORG .

. . :FORM . 990, PAF.T XI, LINE 9. ~ OTHER CHANGES IN NET ASSETS EXPLANATION

RENTAL EXPENSES NETTED WITH REVENUE

DAA

........ $ .

..... $ .

. . "78, O?~

~"78 tO?~ .

PAGE 2 OF 2 Schedule 0 (Form 990 or 990-EZ) (2019)