Amboseli Trust for Elephants

Tax-deductible

Newbury, MA501(c)(3)AnimalsEIN 20-1321920Revenue $1.9M in FY2024

On file with the IRS10 State St, 01950-6604 · Newbury, MATax-exempt since Sep 2004Publicly supported charity — 170(b)(1)(A)(vi)

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Research and preservation of African Elephants

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Run by 10 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $261K a year · 25% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$166K
to officers and key staff · 17% of spending
Top officer’s pay higher than 50% of similar orgs
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
15 mo
of spending, in cash
Looks good: 15.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
10
named funders · $489K
Looks good: 10 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1K
0.07% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
+123% vs prior year
Spent
$977K
To programs
84%
Net assets
$1.7M
By yearFY2020–FY2024
Revenue
$1.9M
FY2024▲ +123%
Tap a bar for its year
Revenue by fiscal year
FY2020$646K
FY2021$1.2M
FY2022$592K
FY2023$871K
FY2024$1.9M
Expenses
$977K
FY2024▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$537K
FY2021$878K
FY2022$712K
FY2023$852K
FY2024$977K
Net assets
$1.7M
FY2024▲ +152%
Tap a bar for its year
Net assets by fiscal year
FY2020$694K
FY2021$1.0M
FY2022$694K
FY2023$688K
FY2024$1.7M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $819K Management & general 8% · $82K Fundraising 8% · $76K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $166K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$107,425Pt VII · Sec A
Program Dir
$58,558Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Elizabeth Swart’s $107K as Executive Di is at the 50th percentile of top reported officer pay among 1137 $1–10M animals nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Elizabeth Swart$107,425$102,717$99,425——
Betsy Swart———$92,288$87,894
Cynthia Moss$58,558$55,991$54,197$50,307$47,911

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Amboseli Trust for Elephants executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Researches and preserves African elephants.

Provided by the organization

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1 program · $819K · in their own filed words · FY2024
01

The organization relies on public support solicited through the website and mailings. The organization is researching and working on the conservation and ethical treatment of the african elephants. Special projects include: dna project, maasai study, elephant cognition project, and the scholarship program for kenyan students.

$819Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 10 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Gifts and grantsLn 1h$1.9M
Investment incomeLn 3$66K
Money outPt IX
$977K
Ln 25
Programscol B$819K
Managementcol C$82K
Fundraisingcol D$76K
Owns and owesPt X
$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$1.7M
LiabilitiesLn 26$1K
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Investment incomeLn 3$66K
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$608K
SavingsLn 2$615K
Cash and savings togetherLn 1–2$1.2M
InvestmentsLn 11–13$312K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$1.7M
LiabilitiesLn 26$1K
Net assetsLn 32$1.7M
OperationsPt I, VI
EmployeesI 52
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$260K$1.2M
InvestmentsLn 11–13$223K$312K
Land, buildings, equipmentLn 10c$7K$3K
Total assetsLn 16$690K$1.7M
LiabilitiesLn 26$2K$1K
Net assetsLn 32$688K$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$593K$593K
Pay of current officers, directors and key staffLn 5$166K$94K$36K$36K
Other salaries and wagesLn 7$7K$2K$2K$2K
Other employee benefitsLn 9$18K$6K$6K$6K
Payroll taxesLn 10$13K$7K$3K$3K
Accounting feesLn 11c$23K$23K
Other fees for servicesLn 11g$48K$48K
Office expensesLn 13$7K$867$6K$858
Information technologyLn 14$494$247$247
TravelLn 17$55K$40K$15K
InterestLn 20$5$5
Depreciation, depletion and amortizationLn 22$3K$1K$731$1K
Other expenses (24a–d)Ln 24$25K$18K$2K$5K
All other expensesLn 24e$17K$8K$3K$6K
Total functional expensesLn 25$977K$819K$82K$76K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.9M$977K$969K$1.7M 990 PDF
FY2023 $871K$852K$19K$688K 990 PDF
FY2022 $592K$712K−$120K$694K 990 PDF
FY2021 $1.2M$878K$329K$1.0M 990 PDF
FY2020 $646K$537K$109K$694K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $1,945,793 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $773,571$1,879,962
I-9 Program service revenue$0
I-10 Investment incomePrior year $97,180$65,831
I-11 Other revenue$0
I-12 Total revenuePrior year $870,751$1,945,793
I-13 Grants and similar amounts paidPrior year $520,609$593,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $190,600$204,431
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $140,959$179,258
I-18 Total expensesPrior year $852,168$976,689
I-19 Revenue less expensesPrior year $18,583$969,104
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,945,793 across 4 lines filed
VIII-1f All other contributions, gifts and grants$1,879,962
VIII-1h Total contributions, gifts and grants$1,879,962
VIII-3 Investment incomeExcluded from tax $65,831$65,831
VIII-12 Total revenueExcluded from tax $65,831$1,945,793
Part IX · Statement of functional expenses $976,689 across 14 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $593,000$593,000
IX-5 Pay of current officers, directors and key staffPrograms $94,366 · Management $35,808 · Fundraising $35,808$165,982
IX-7 Other salaries and wagesPrograms $2,400 · Management $2,400 · Fundraising $2,400$7,200
IX-9 Other employee benefitsPrograms $6,000 · Management $6,000 · Fundraising $6,000$18,000
IX-10 Payroll taxesPrograms $7,403 · Management $2,923 · Fundraising $2,923$13,249
IX-11c Accounting feesManagement $23,443$23,443
IX-11g Other fees for servicesPrograms $48,083$48,083
IX-13 Office expensesPrograms $867 · Management $5,673 · Fundraising $858$7,398
IX-14 Information technologyManagement $247 · Fundraising $247$494
IX-17 TravelPrograms $40,306 · Fundraising $14,668$54,974
IX-20 InterestManagement $5$5
IX-22 Depreciation, depletion and amortizationPrograms $1,299 · Management $731 · Fundraising $1,300$3,330
IX-24 Other expenses (24a–d)Programs $17,512 · Management $1,848 · Fundraising $5,254$24,614
IX-24e All other expensesPrograms $7,712 · Management $2,985 · Fundraising $6,220$16,917
IX-25 Total functional expensesPrograms $818,948 · Management $82,063 · Fundraising $75,678$976,689
Part X · Balance sheet $1,738,416 assets, 10 lines filed
Asset lines not itemized here account for $200,000; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $259,331$607,832
X-2 Savings and temporary cash investmentsStart of year $619$615,131
X-10c Land, buildings and equipment, netStart of year $6,543$3,213
X-11 Publicly traded securitiesStart of year $223,441$312,240
X-16 Total assetsStart of year $689,934$1,738,416
X-25 Other liabilitiesStart of year $1,851$1,242
X-26 Total liabilitiesStart of year $1,851$1,242
X-27 Net assets without donor restrictionsStart of year $688,083$1,737,174
X-32 Total net assets or fund balancesStart of year $688,083$1,737,174
X-33 Total liabilities and net assetsStart of year $689,934$1,738,416
Part XI · Reconciliation of net assets $1,737,174 net assets at year end
XI-1 Total revenue$1,945,793
XI-2 Total expenses$976,689
XI-3 Revenue less expenses$969,104
XI-4 Net assets at start of year$688,083
XI-5 Net unrealized gains (losses) on investments$79,987
XI-10 Net assets at end of year$1,737,174

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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