Civic Intelligence

Space for Giants USA Inc

EIN 47-1805681 • 501(c)3 • New York, NY

Profile

To help protect Africas remaining natural ecosystems and the large wild animals they contain, while bringing major social and economic value to local communities and national governments.

57 West 57th Street 4th FloorNew York, NY 10019

www.spaceforgiants.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

89th percentile

45%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

27%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$954,784

Up $296,341 (+45%) from 2023

Liabilities

Up

$1,549

Up $49 (+3.3%) from 2023

Net Assets

Up

$953,235

Up $296,292 (+45%) from 2023

Revenue

Up

$1,984,626

Up $418,920 (+27%) from 2023

Expenses

Up

$1,688,334

Up $444,265 (+36%) from 2023

Net Income

Down

$296,292

Down $25,345 (-7.9%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2016: $500,062Liabilities 2016: $2,916Net Assets 2016: $497,1462016Assets 2017: $174,857Liabilities 2017: $1,524Net Assets 2017: $173,3332017Assets 2018: $535,707Liabilities 2018: $3,966Net Assets 2018: $531,7412018Assets 2019: $462,848Liabilities 2019: $3,852Net Assets 2019: $458,9962019Assets 2020: $169,677Liabilities 2020: $9,784Net Assets 2020: $159,8932020Assets 2021: $432,740Liabilities 2021: $5,418Net Assets 2021: $427,3222021Assets 2022: $345,863Liabilities 2022: $10,557Net Assets 2022: $335,3062022Assets 2023: $658,443Liabilities 2023: $1,500Net Assets 2023: $656,9432023Assets 2024: $954,784Liabilities 2024: $1,549Net Assets 2024: $953,2352024

Highlighted filing

2024

Assets$954,784
Liabilities$1,549
Net Assets$953,235

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2016: $698,265Expenses 2016: $225,304Net Income 2016: $472,9612016Revenue 2017: $329,347Expenses 2017: $653,160Net Income 2017: -$323,8132017Revenue 2018: $996,409Expenses 2018: $622,024Net Income 2018: $374,3852018Revenue 2019: $1,500,245Expenses 2019: $1,572,990Net Income 2019: -$72,7452019Revenue 2020: $394,100Expenses 2020: $693,203Net Income 2020: -$299,1032020Revenue 2021: $810,845Expenses 2021: $543,416Net Income 2021: $267,4292021Revenue 2022: $10,606,304Expenses 2022: $10,698,320Net Income 2022: -$92,0162022Revenue 2023: $1,565,706Expenses 2023: $1,244,069Net Income 2023: $321,6372023Revenue 2024: $1,984,626Expenses 2024: $1,688,334Net Income 2024: $296,2922024

Highlighted filing

2024

Revenue$1,984,626
Expenses$1,688,334
Net Income$296,292

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$1,984,626
Mission and Program Overview

Mission

To secure a future for the largest mammals on earth forever, to be enjoyed by humanity forever, by ensuring that they have the space and security to live and move freely in the wild forever.

To help protect Africas remaining natural ecosystems and the large wild animals they contain, while bringing major social and economic value to local communities and national governments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$652,192$621,450▼ $30,742
Pledges and Grants Receivable-$333,334-
Prepaid Expenses and Deferred Charges$6,251--
Total Assets$658,443$954,784▲ $296,341
Liabilities
Accounts Payable and Accrued Expenses$1,500$1,549▲ $49
Total Liabilities$1,500$1,549▲ $49
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$516,097-
Net Assets Without Donor Restrictions$656,943$437,138▼ $219,805
Total Net Assets Fund Balance$656,943$953,235▲ $296,292
Total Liabilities and Net Assets / Fund Balance$658,443$954,784▲ $296,341
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Martha CochranExecutive DirectorPT$60,196$60,196

Board Members and Trustees

NameTitle
Max GrahamChairman
Craig CaukinDirector
Chelsea Congdon BrundigeSecretary
Sheila WalkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,973,233
Program Service Revenue
$0
Investment Income
$11,393
Other Revenue
$0
All Other Contributions
$1,973,233
Change in Net Assets
$296,292

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,984,626
Total Revenue per Audited Statements
$1,984,626
Total Revenue per Form 990
$1,984,626
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,400,357
Other Expenses$188,756
Salaries, Compensation, and Employee Benefits$99,221
Total Fundraising Expense$57,961
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,400,357--$1,400,357
Fees for Services Other$49,211$32,039-$81,250
Current Officers, Directors, Trustees, and Key Employees$38,335$10,977$10,884$60,196
Conferences and Meetings$2,638$756$33,910$37,304
Fees for Services Accounting$20,971$13,654-$34,625
Other Salaries and Wages$18,732$5,365$5,318$29,415
Travel$12,305$3,524$3,493$19,322
Office Expenses$7,741$2,217$2,198$12,156
Payroll Taxes$5,441$1,558$1,545$8,544
Insurance$1,204$345$341$1,890
Fees for Services Legal$1,073$699-$1,772
Other Employee Benefits$679$194$193$1,066
Advertising$278$80$79$437
Total Functional Expenses$1,558,965$71,408$57,961$1,688,334

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,688,334
Total Expenses per Audited Statements$1,688,334
Total Expenses per Form 990$1,688,334
International Activity

International Summary

Spending
$1,400,357

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-Saharan AfricaProgram servicesConservation--$1,400,357
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Board members serve on a volunteer basis.

Form 990 governing body review Part VI line 11

The Organizations Process to Review Form 990 The Form 990 is prepared by the independent auditors, and the draft is reviewed by the Executive Director and Board members prior to filing with the IRS.

Conflict of interest policy compliance Part VI line 12C

In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. Procedures for addressing the conflict-of-Interest: An interested person may make a presentation at the governing board or committee meeting, but after presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board or committee shall, if appropriate. appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organizations best interest, for its own -benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement.

CEO executive director top management comp Part VI line 15A

Compensation process for top official the Executive Directors salary is approved by the Board of Directors.

Other officer or key employee compensation Part VI line 15B

Compensation process for officers wage expense is included in the organizational budget which is reviewed and approved by the Board of Directors.

Governing documents etc available to public Part VI line 19

Governing Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Space for Giants USA Inc
EIN
47-1805681
In Care Of
% Max Graham
Phone
3022400195
Address
57 West 57th Street 4th Floor, New York, NY 10019

Signing Officer

Name
Max Graham
Title
Chairman
Phone
3022400195
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martha Cochran
Formed
2014
Legal Domicile
De
Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
4

Preparer

Firm
Mullins PC
Address
7625 Wisconsin Avenue, Bethesda, MD 20814
Preparer
John Mullins
Phone
2027706371
Supplemental Narrative

Financial Statement Notes

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

The Organization is exempt from federal and state income taxes under the provisions of Internal Revenue Code Section 501(c)(3). Accordingly, no provision or liability for income taxes has been provided in the accompanying financial statements.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/ExpensesSubtotalAmt01688334
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt01984626
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from federal and state income taxes under the provisions of Internal Revenue Code Section 501(c)(3). Accordingly, no provision or liability for income taxes has been provided in the accompanying financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)
IRS990ScheduleD/TotalExpensesPerForm990Amt01688334
IRS990ScheduleD/TotalRevenuePerForm990Amt01984626
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01984626
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01688334
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01400357
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Conservation
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program services
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IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt01400357
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Conservation
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Sub-Saharan Africa
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IRS990ScheduleF/TotalSpentAmt01400357
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board members serve on a volunteer basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organizations Process to Review Form 990 The Form 990 is prepared by the independent auditors, and the draft is reviewed by the Executive Director and Board members prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. Procedures for addressing the conflict-of-Interest: An interested person may make a presentation at the governing board or committee meeting, but after presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board or committee shall, if appropriate. appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organizations best interest, for its own -benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation process for top official the Executive Directors salary is approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation process for officers wage expense is included in the organizational budget which is reviewed and approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing Documents are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990/TotalAssetsGrp/EOYAmt0954784
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IRS990/TotalContributionsAmt01973233
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt057961
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071408
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01558965
IRS990/TotalFunctionalExpensesGrp/TotalAmt01688334
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01500
IRS990/TotalLiabilitiesEOYAmt01549
IRS990/TotalLiabilitiesGrp/BOYAmt01500
IRS990/TotalLiabilitiesGrp/EOYAmt01549
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0656943
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0953235
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01558965
IRS990/TotalReportableCompFromOrgAmt060196
IRS990/TotalRevenueGrp/ExclusionAmt011393
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01984626
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0658443
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0954784
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt03493
IRS990/TravelGrp/ManagementAndGeneralAmt03524
IRS990/TravelGrp/ProgramServicesAmt012305
IRS990/TravelGrp/TotalAmt019322
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt057 West 57th Street 4th Floor
IRS990/USAddress/CityNm0New York
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010019
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.spaceforgiants.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MAX GRAHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/PhoneNum03022400195
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Space for Giants USA Inc
ReturnHeader/Filer/BusinessNameControlTxt0SPAC
ReturnHeader/Filer/EIN0471805681
ReturnHeader/Filer/InCareOfNm0% Max Graham
ReturnHeader/Filer/PhoneNum03022400195
ReturnHeader/Filer/USAddress/AddressLine1Txt057 West 57th Street 4th Floor
ReturnHeader/Filer/USAddress/CityNm0New York
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010019
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474306215
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mullins PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07625 Wisconsin Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bethesda
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020814
ReturnHeader/PreparerPersonGrp/PhoneNum02027706371
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN MULLINS
ReturnHeader/ReturnTs02025-11-11T07:52:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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