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    <TaxPeriodEndDt>2019-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271393390</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COTTRELL TAX &amp; ACCOUNTING LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5147 CASTELLO DR</AddressLine1Txt>
        <CityNm>NAPLES</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>341038929</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814036268</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIRD GARDENS OF NAPLES INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIRD</BusinessNameControlTxt>
      <PhoneNum>8138411911</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1060 PURPLE MARTIN DRIVE</AddressLine1Txt>
        <CityNm>NAPLES</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>341204868</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GRIFFITH LOHRMAN</PersonNm>
      <PersonTitleTxt>TREASURER, VP</PersonTitleTxt>
      <PhoneNum>8138411911</PhoneNum>
      <SignatureDt>2020-11-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
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    <PreparerPersonGrp>
      <PreparerPersonNm>BENJAMIN J COTTRELL</PreparerPersonNm>
      <PTIN>P00748274</PTIN>
      <PhoneNum>2394494881</PhoneNum>
      <PreparationDt>2020-11-10</PreparationDt>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>52.38.98.93</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-11-13</IPDt>
      <IPTm>14:08:24</IPTm>
      <IPTimezoneCd>CS</IPTimezoneCd>
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    <TaxYr>2019</TaxYr>
    <BuildTS>2021-01-29 14:40:06Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>BIRDGARDENSOFNAPLES.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>74012</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>74012</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>74012</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>10269</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>41238</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>30978</OtherExpensesTotalAmt>
      <TotalExpensesAmt>82485</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8473</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>9483</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1010</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>9483</BOYAmt>
        <EOYAmt>1010</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>9483</BOYAmt>
        <EOYAmt>1010</EOYAmt>
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        <BOYAmt>9483</BOYAmt>
        <EOYAmt>1010</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ANIMAL RESCUE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HOUSING: GENERAL HOUSING OF SANCTUARY BIRDS. RANGE FROM 150 TO 400 EXOTIC BIRDS ARE HOUSED IN OUTDOOR AVIARIES AND INDOOR CAGES. BASIC CARE AND MAINTENANCE OF FLIGHTS AND AVIARIES.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>41238</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>FEEDING: FEEDING ALL SANCTUARY ANIMALS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>12648</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CARE: VETERINARIAN FEES FOR ALL SANCTUARY ANIMALS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>10269</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OTHER EXPENSES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>18330</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>82485</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KERIELLEN LOHRMAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GRIFFITH LOHRMAN</PersonNm>
        <TitleTxt>TREASURER, V</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEAN CURLIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CAROL KING</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAKE PATRICK LOHRMAN-FITZGERALD</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL WILLIAM D'ERAMO</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAM MICHAEL NGUYEN</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHAWN OWEN FOUST</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER KING</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER B SEKULIC III</PersonNm>
        <TitleTxt>OFFICER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JENNIFER MEGAN BUDROCK</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT MEDLIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAUREN LEE ELIZABETH BUSH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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        <PersonNm>GRIFFITH LOHRMAN</PersonNm>
        <USAddress>
          <AddressLine1Txt>1060 PURPLE MARTIN DR</AddressLine1Txt>
          <CityNm>NAPLES</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>34120</ZIPCd>
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        <PhoneNum>8138411911</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
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      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>74012</CurrentTaxYearAmt>
        <TotalAmt>74012</TotalAmt>
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        <CurrentTaxYearAmt>74012</CurrentTaxYearAmt>
        <TotalAmt>74012</TotalAmt>
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      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>74012</CurrentTaxYearAmt>
        <TotalAmt>74012</TotalAmt>
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      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BIRD GARDEN OF NAPLES AUTO 3,247 LICENSING 361 OFFICE SUPPLIES 2,200 INTERNET 1,501 TRAVEL 3,535 DONATIONS TO CONSERVATION 2,815 BIRD ACCESSORIES 2,082 WATER 219 FOOD FOR VOLUNTEERS 835 CASUAL LABOR 555 EQUIPMENT 2,125 MISC 26 CASH DIFFERENCE -1,171 EXPENSES BIRD FOOD 12,648 TOTAL 30,978</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER EXPENSES</ExplanationTxt>
      </SupplementalInformationDetail>
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