<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-06-15T12:05:06-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KELLY GALARDI CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>37 S CLINTON STREET</AddressLine1Txt>
        <CityNm>DOYLESTOWN</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>18901</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>844160627</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIG FISH FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIGF</BusinessNameControlTxt>
      <PhoneNum>5125080703</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1865 MAGNOLIA DR</AddressLine1Txt>
        <CityNm>NEDERLAND</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80466</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>REX MCINTOSH</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2023-06-12</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>REX</PersonFirstNm>
        <PersonLastNm>MCINTOSH</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KELLY A GALARDI CPA</PreparerPersonNm>
      <PTIN>P01341972</PTIN>
      <PhoneNum>2678859185</PhoneNum>
      <PreparationDt>2023-06-12</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>REX MCINTOSH</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO BOX 4069</AddressLine1Txt>
        <CityNm>BOULDER</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80306</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>519555</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.BIGFISHFOUNDATION.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2020</FormationYr>
      <LegalDomicileStateCd>CO</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO SUPPORT VETERANS IN TAKING BACK OWNERSHIP OF THEIR NARRATIVE &amp; MENTAL HEALTH THROUGH EDUCATION, AND TRAINING IN THE CAMPAIGN AGAINST SUICIDE;TO MENTOR VETERANS THROUGH TRANSITION AND STRUGGLE BY CREATING OPPORTUNITIES FOR PUBLIC SERVICE, SOCIAL CONNECTION, AND PHYSICAL ACTIVITY;TO RECONSTITUTE SERVICE VALUES AND INCREASE PERSONAL ACCOUNTABILITY IN VETERANS TO SET CONDITIONS FOR GROWTH OPPORTUNITIES; AND TO RESOURCE VETERAN OWNED ENTERPRISES IN SUPPORTING SUCH VETERANS EFFORTS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>10</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>10</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>20</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>265446</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>449578</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <CYInvestmentIncomeAmt>0</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>17980</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>61995</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>283426</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>511573</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>37000</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>31000</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>18000</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>22000</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>8570</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>172820</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>376175</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>227820</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>429175</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>55606</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>82398</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>126776</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>209174</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>126776</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>209174</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO SUPPORT VETERANS IN TAKING BACK OWNERSHIP OF THEIR NARRATIVE &amp; MENTAL HEALTH THROUGH EDUCATION, AND TRAINING IN THE CAMPAIGN AGAINST SUICIDE;TO MENTOR VETERANS THROUGH TRANSITION AND STRUGGLE BY CREATING OPPORTUNITIES FOR PUBLIC SERVICE, SOCIAL CONNECTION, AND PHYSICAL ACTIVITY;TO RECONSTITUTE SERVICE VALUES AND INCREASE PERSONAL ACCOUNTABILITY IN VETERANS TO SET CONDITIONS FOR GROWTH OPPORTUNITIES; AND TO RESOURCE VETERAN OWNED ENTERPRISES IN SUPPORTING SUCH VETERANS EFFORTS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>31000</ExpenseAmt>
      <GrantAmt>31000</GrantAmt>
      <Desc>CONTRACT WITH OTHER 501(C) ORGANIZATIONS TO PROVIDE EDUCATIONAL AND SUPPORT SERVICES WHO ARE LOCATED OUTSIDE OUR GEOGRAPHIC REGION OF BOULDER, COLORADO</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>5997</ExpenseAmt>
        <Desc>EDUCATIONAL SERVICES CONTRACTING OUTSIDE SUBJECT MATTER EXPERTS TO PROVIDE SERVICES DURING BIG FISH FOUNDATION RETREATS AND ASSOCIATED EXPENSES FOR HOSTING THESE RETREATS</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>279337</ExpenseAmt>
        <Desc>SUPPORT A 4-MEMBER VETERAN TEAM AS THEY COMPLETE PREPARE FOR AND COMPLETE A 35+ DAY UNSUPPORTED ROW ACROSS THE ATLANTIC, FROM LA GOMERRA TO ANTIGUA. SUPPORT INCLUDES ALL NECESSARY TRAINING, EQUIPMENT AND PREPARATIONS TO ENSURE SUCCESSFUL COMPLETION OF THE EVENT. THE IMPACT IS MULTITUDE, HELPING THE TEAM ON THEIR INDIVIDUAL JOURNEYS, PROVIDING OPPORTUNITY FOR OTHER VETERANS AND COMMUNITY MEMBERS TO SUPPORT AND HELP WITH PREPARATIONS, AND SERVE AS AN INSPIRING SHOWCASE WHAT CAN BE ACCOMPLISHED WHEN VETERANS LEVERAGE THE POWER OF COMMUNITY, CAMRADERIE AND TEAMWORK.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>96691</ExpenseAmt>
        <Desc>PROGRAMMATIC EXPENSES TO SUPPORT THE ORGANIZATION'S MISSION</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>96691</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>413025</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc3">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc3">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc3">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc4">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc4">false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>5</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>10</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>10</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CO</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>BIG FISH FOUNDATION</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>5125080703</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 4069</AddressLine1Txt>
          <CityNm>BOULDER</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80466</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN CHONTOSH</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>22000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICOLE CARROLL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVE COLINA</PersonNm>
        <TitleTxt>BOARD CHAIRM</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NOAH DEAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE LONG</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>REX MCINTOSH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HERMAN PHILLIPS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICHOLAS SHAVER</PersonNm>
        <TitleTxt>ASST TREASUR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS SLYE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREA SMITH</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICK STEWART</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>22000</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>449578</AllOtherContributionsAmt>
      <TotalContributionsAmt>449578</TotalContributionsAmt>
      <FundraisingGrossIncomeAmt>69977</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>7982</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>61995</TotalRevenueColumnAmt>
        <ExclusionAmt>61995</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>511573</TotalRevenueColumnAmt>
        <ExclusionAmt>61995</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>31000</TotalAmt>
        <ProgramServicesAmt>31000</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>22000</TotalAmt>
        <ProgramServicesAmt>18700</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2200</ManagementAndGeneralAmt>
        <FundraisingAmt>1100</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2555</TotalAmt>
        <ManagementAndGeneralAmt>2555</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>2584</TotalAmt>
        <ProgramServicesAmt>1292</ProgramServicesAmt>
        <FundraisingAmt>1292</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>5715</TotalAmt>
        <ManagementAndGeneralAmt>2825</ManagementAndGeneralAmt>
        <FundraisingAmt>2890</FundraisingAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>517</TotalAmt>
        <ProgramServicesAmt>517</ProgramServicesAmt>
      </TravelGrp>
      <OtherExpensesGrp>
        <Desc>TEAM SHUT UP &amp; ROW</Desc>
        <TotalAmt>279337</TotalAmt>
        <ProgramServicesAmt>279337</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM EXPENSES</Desc>
        <TotalAmt>76182</TotalAmt>
        <ProgramServicesAmt>76182</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAM SUPPLIES</Desc>
        <TotalAmt>5997</TotalAmt>
        <ProgramServicesAmt>5997</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK CHARGES</Desc>
        <TotalAmt>3288</TotalAmt>
        <FundraisingAmt>3288</FundraisingAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>429175</TotalAmt>
        <ProgramServicesAmt>413025</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7580</ManagementAndGeneralAmt>
        <FundraisingAmt>8570</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>126776</BOYAmt>
        <EOYAmt>209174</EOYAmt>
      </CashNonInterestBearingGrp>
      <TotalAssetsGrp>
        <BOYAmt>126776</BOYAmt>
        <EOYAmt>209174</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>126776</BOYAmt>
        <EOYAmt>209174</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>126776</BOYAmt>
        <EOYAmt>209174</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>126776</BOYAmt>
        <EOYAmt>209174</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>82398</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus2YearsAmt>93163</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>265446</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>449578</CurrentTaxYearAmt>
        <TotalAmt>808187</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus2YearsAmt>93163</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>265446</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>449578</CurrentTaxYearAmt>
        <TotalAmt>808187</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>808187</PublicSupportTotal170Amt>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearAmt>60995</CurrentTaxYearAmt>
        <TotalAmt>60995</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <TotalSupportAmt>869182</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>43280</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.92980</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>ANNUAL FUNDRAIS</Event1Nm>
        <GrossReceiptsEvent1Amt>69977</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>69977</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>4287</NonCashPrizesEvent1Amt>
        <OtherDirectExpensesEvent1Amt>3695</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>69977</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>69977</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>4287</NonCashPrizesTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>3695</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>7982</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>61995</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc4">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PB ABBATTE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1400 S WALTER REED DRIVE</AddressLine1Txt>
          <CityNm>ARLINGTON</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22204</ZIPCd>
        </USAddress>
        <RecipientEIN>853462594</RecipientEIN>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT VETERANS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SHIELDS &amp; STRIPS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1474</AddressLine1Txt>
          <CityNm>CARTHAGE</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28327</ZIPCd>
        </USAddress>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT VETERANS</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ALLEGIANCE RANCH &amp; EQUINE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>3488 COUNTY ROAD 4</AddressLine1Txt>
          <CityNm>ERIE</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80516</ZIPCd>
        </USAddress>
        <RecipientEIN>821319164</RecipientEIN>
        <CashGrantAmt>6000</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT VETERANS</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>4</Total501c3OrgCnt>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SUPPORT VETERANS IN TAKING BACK OWNERSHIP OF THEIR NARRATIVE &amp; MENTAL HEALTH THROUGH EDUCATION, AND TRAINING IN THE CAMPAIGN AGAINST SUICIDE;TO MENTOR VETERANS THROUGH TRANSITION AND STRUGGLE BY CREATING OPPORTUNITIES FOR PUBLIC SERVICE, SOCIAL CONNECTION, AND PHYSICAL ACTIVITY;TO RECONSTITUTE SERVICE VALUES AND INCREASE PERSONAL ACCOUNTABILITY IN VETERANS TO SET CONDITIONS FOR GROWTH OPPORTUNITIES; AND TO RESOURCE VETERAN OWNED ENTERPRISES IN SUPPORTING SUCH VETERANS EFFORTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAMMATIC EXPENSES TO SUPPORT THE ORGANIZATION'S MISSION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI</FormAndLineReferenceDesc>
        <ExplanationTxt>SECTION B, QUESTION 13 - BIG FISH FOUNDATION WILL IMPLEMENT A WRITTEN WHISTLEBLOWER POLICY BY THE END OF FISCAL YEAR 2023. SECTION B, QUESTION 14 - BIG FISH FOUNDATION WILL IMPLEMENT A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY BY THE END OF FISCAL YEAR 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BIG FISH FOUNDATION ENGAGES AN INDEPENDENT ACCOUNTING FIRM TO PREPARE THE FORM 990. THE TREASURER AND ASSISTANT TREASURER COMPLETES THE INITIAL REVIEW OF THE FORM 990. THE FORM 990 IS SUBSEQUENTLY PRESENTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW, COMMENT AND DISCUSSION. FOLLOWING THE BOARD REVIEW PROCESS, THE BOARD OF DIRECTORS PROVIDES FINAL APPROVAL AND THE FORM 990 IS RELEASED FOR FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>BIG FISH FOUNDATION WILL IMPLEMENT CONFLICT OF INTEREST POLICY FOR THE EXECUTIVE DIRECTOR/PRESIDENT AND BOARD OF DIRECTORS BY FISCAL YEAR END 2022.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>BIG FISH FOUNDATION'S PRESIDENT AND EXECUTIVE DIRECTOR RECEIVES NON- EMPLOYEE COMPENSATION. THE AMOUNT IS DETERMINED BY THE BOARD OF DIRECTORS TAKING INTO CONSIDERATION HOURS WORKED. THE DETERMINATION PROCESS IS DOCUMENTED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>BIG FISH FOUNDATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. REQUESTS CAN BE PLACED VIA EMAIL OR IN WRITING, COPIES OF REQUESTED DOCUMENTS ARE SENT T O THE PUBLIC VIA EMAIL OR REGULAR MAIL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
