﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-11-14T09:03:49-08:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>JEFFREY C KIRPAS AND CO PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>21 PLEASANT ST STE 248</AddressLine1>
        <City>NEWBURYPORT</City>
        <State>MA</State>
        <ZIPCode>019502623</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>201321920</EIN>
      <Name>
        <BusinessNameLine1>AMBOSELI TRUST FOR ELEPHANTS</BusinessNameLine1>
      </Name>
      <NameControl>AMBO</NameControl>
      <Phone>5087838308</Phone>
      <USAddress>
        <AddressLine1>10 STATE STREET</AddressLine1>
        <City>NEWBURYPORT</City>
        <State>MA</State>
        <ZIPCode>01950</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ELIZABETH SWART</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>5087838308</Phone>
      <DateSigned>2011-11-14</DateSigned>
    </Officer>
    <Preparer>
      <Name>JEFFREY C KIRPAS</Name>
      <Phone>9784627250</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="8">
    <IRS990 documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation" softwareId="10000104">
      <NameOfPrincipalOfficerPerson>ELIZABETH SWART</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>PO BOX 3505</AddressLine1>
        <City>FORT PIERCE</City>
        <State>FL</State>
        <ZIPCode>34948</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>247989</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2004</YearFormation>
      <StateLegalDomicile>MA</StateLegalDomicile>
      <ActivityOrMissionDescription>Research and preservation of African Elephants</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>11</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>0</NbrIndependentVotingMembers>
      <TotalNbrEmployees>2</TotalNbrEmployees>
      <TotalNbrVolunteers>10</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>1324117</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>246130</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>547</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>1859</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>1324664</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>247989</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>330000</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>547500</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>175434</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>169913</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>66551</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>68434</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>120755</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>573868</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>838168</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>750796</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>-590179</RevenuesLessExpensesCY>
      <TotalAssetsBOY>910032</TotalAssetsBOY>
      <TotalAssetsEOY>321182</TotalAssetsEOY>
      <TotalLiabilitiesBOY>3887</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>4572</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>906145</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>316610</NetAssetsOrFundBalancesEOY>
      <MissionDescription>Research and preservation of the African Elephants</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>713131</Expense>
      <Grants>547500</Grants>
      <Revenue>246130</Revenue>
      <Description>THE ORGANIZATION RELIES ON PUBLIC SUPPORT SOLICITED THROUGH THE WEBSITE AND MAILINGS. THE ORGANIZATION IS RESEARCHING AND WORKING ON THE CONSERVATION AND THE ETHICAL TREATMENT OF THE AFRICAN ELEPHANTS SPECIAL PROJECTS INCLUDE: DNA PROJECT, MAASAI STUDY, ELEPHANT COGNITION PROJECT AND THE SCHOLARSHIP PROGRAM FOR KENYIAN STUDENTS.</Description>
      <TotalProgramServiceExpense>713131</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="00000003" referenceDocumentName="IRS990ScheduleB">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleD">true</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleD">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleD">true</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleD">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>true</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations referenceDocumentId="00000005" referenceDocumentName="IRS990ScheduleF">true</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals referenceDocumentId="00000005" referenceDocumentName="IRS990ScheduleF">true</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="00000006" referenceDocumentName="IRS990ScheduleL">true</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity referenceDocumentId="00000008" referenceDocumentName="IRS990ScheduleR">true</RelatedEntity>
      <RelatedOrgControlledEntity>true</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="00000008" referenceDocumentName="IRS990ScheduleR">true</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="00000008" referenceDocumentName="IRS990ScheduleR">true</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>false</ComplianceWithBackupWitholding>
      <NumberOfEmployees>2</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <ExcessBusinessHoldings>false</ExcessBusinessHoldings>
      <TaxableDistributions>false</TaxableDistributions>
      <DistributionToDonor>false</DistributionToDonor>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>11</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>0</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>false</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MA</StatesWhereCopyOfReturnIsFiled>
      <OtherWebsite>X</OtherWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>BETSY SWART EXEC DIRECTOR</NamePerson>
        <TelephoneNumber>9783522589</TelephoneNumber>
        <AddressUS>
          <AddressLine1>10 STATE STREET</AddressLine1>
          <City>NEWBURYPORT</City>
          <State>MA</State>
          <ZIPCode>01950</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>CYNTHIA MOSS</NamePerson>
        <Title>Program Dir</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>70000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BETSY SWART</NamePerson>
        <Title>Exec Dir</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>72000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LYNN CHASE</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DR RICHARD LEAKEY</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DONALD YOUNG</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BRUCE LUDWIG</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DAVID BRESKIN</NamePerson>
        <Title>Treasurer</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KATHRYN HEMINWAY</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WILTON COGSWELL IV</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CATHERINE GRELLET</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SUSANNAH ROUSE</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LYNN CHASE</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LIA REED</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NAN BUZARD</NamePerson>
        <Title>Trustee</Title>
        <AverageHoursPerWeek>5.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>142000</TotalReportableCompFromOrg>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <AllOtherContributions>246130</AllOtherContributions>
      <TotalContributions>246130</TotalContributions>
      <InvestmentIncome>
        <TotalRevenueColumn>1859</TotalRevenueColumn>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>247989</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1859</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <ForeignGrants>
        <Total>547500</Total>
        <ProgramServices>547500</ProgramServices>
      </ForeignGrants>
      <CompCurrentOfficersDirectors>
        <Total>142000</Total>
        <ProgramServices>77958</ProgramServices>
        <ManagementAndGeneral>24000</ManagementAndGeneral>
        <Fundraising>40042</Fundraising>
      </CompCurrentOfficersDirectors>
      <OtherEmployeeBenefits>
        <Total>17050</Total>
        <ProgramServices>9378</ProgramServices>
        <ManagementAndGeneral>2898</ManagementAndGeneral>
        <Fundraising>4774</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>10863</Total>
        <ProgramServices>5975</ProgramServices>
        <ManagementAndGeneral>1846</ManagementAndGeneral>
        <Fundraising>3042</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>9491</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>9491</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>5000</Total>
        <ProgramServices>3750</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>1250</Fundraising>
      </FeesForServicesOther>
      <Advertising>
        <Total>192</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>192</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>11401</Total>
        <ProgramServices>4848</ProgramServices>
        <ManagementAndGeneral>4704</ManagementAndGeneral>
        <Fundraising>1849</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>631</Total>
        <ProgramServices>423</ProgramServices>
        <ManagementAndGeneral>116</ManagementAndGeneral>
        <Fundraising>92</Fundraising>
      </InformationTechnology>
      <Occupancy>
        <Total>6174</Total>
        <ProgramServices>2058</ProgramServices>
        <ManagementAndGeneral>2058</ManagementAndGeneral>
        <Fundraising>2058</Fundraising>
      </Occupancy>
      <Travel>
        <Total>36352</Total>
        <ProgramServices>21458</ProgramServices>
        <ManagementAndGeneral>5921</ManagementAndGeneral>
        <Fundraising>8973</Fundraising>
      </Travel>
      <Interest>
        <Total>333</Total>
        <ProgramServices>20</ProgramServices>
        <ManagementAndGeneral>293</ManagementAndGeneral>
        <Fundraising>20</Fundraising>
      </Interest>
      <DepreciationDepletion>
        <Total>21932</Total>
        <ProgramServices>21932</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </DepreciationDepletion>
      <OtherExpenses>
        <Description>Field Operations</Description>
        <Total>7760</Total>
        <ProgramServices>7760</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Bank Charges</Description>
        <Total>1318</Total>
        <ProgramServices>3</ProgramServices>
        <ManagementAndGeneral>1312</ManagementAndGeneral>
        <Fundraising>3</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Business Gifts</Description>
        <Total>635</Total>
        <ProgramServices>514</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>121</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Payroll Service Fee</Description>
        <Total>3719</Total>
        <ProgramServices>3583</ProgramServices>
        <ManagementAndGeneral>68</ManagementAndGeneral>
        <Fundraising>68</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Filing Fees</Description>
        <Total>100</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>100</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>15717</Total>
        <ProgramServices>5971</ProgramServices>
        <ManagementAndGeneral>5487</ManagementAndGeneral>
        <Fundraising>4259</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>838168</Total>
        <ProgramServices>713131</ProgramServices>
        <ManagementAndGeneral>58486</ManagementAndGeneral>
        <Fundraising>66551</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>867281</BOY>
        <EOY>245653</EOY>
      </CashNonInterestBearing>
      <OtherNotesLoansReceivableNet>
        <BOY>1006</BOY>
      </OtherNotesLoansReceivableNet>
      <LandBuildingsEquipmentBasis>82660</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>23432</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>28500</BOY>
        <EOY>59228</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>13245</BOY>
        <EOY>16301</EOY>
      </InvestmentsPubTradedSecurities>
      <TotalAssets>
        <BOY>910032</BOY>
        <EOY>321182</EOY>
      </TotalAssets>
      <OtherLiabilities>
        <BOY>3887</BOY>
        <EOY>4572</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>3887</BOY>
        <EOY>4572</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>906145</BOY>
        <EOY>316610</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>906145</BOY>
        <EOY>316610</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>910032</BOY>
        <EOY>321182</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-590179</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>644</ReconcilationOtherChanges>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>false</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="00000002" softwareId="10000104">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <Total>0</Total>
      </GrossInvestmentIncome170>
      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>391865</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>821310</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>464481</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1324117</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>246130</CurrentTaxYear>
        <Total>3247903</Total>
      </GiftsGrantsContribReceived509>
      <Total509>
        <CurrentTaxYearMinus4Years>391865</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>821310</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>464481</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1324117</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>246130</CurrentTaxYear>
        <Total>3247903</Total>
      </Total509>
      <PublicSupportTotal509>3247903</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus2Years>816</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>547</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1859</CurrentTaxYear>
        <Total>3222</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus2Years>816</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>547</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1859</CurrentTaxYear>
        <Total>3222</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <Total>3251125</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99900</PublicSupportPercentage509>
      <PriorYearSupportPercentage>1.00000</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00100</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="00000003">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="00000004" softwareId="10000104">
      <CurrentYear>
        <BeginningOfYearBalance>1330897</BeginningOfYearBalance>
        <Contributions>350000</Contributions>
        <InvestmentEarningsOrLosses>229119</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>7</GrantsOrScholarships>
        <OtherExpenditures>32</OtherExpenditures>
        <AdministrativeExpenses>90506</AdministrativeExpenses>
        <EndOfYearBalance>1819471</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>1200113</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>258630</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>10</GrantsOrScholarships>
        <OtherExpenditures>735</OtherExpenditures>
        <AdministrativeExpenses>127101</AdministrativeExpenses>
        <EndOfYearBalance>1330897</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>1563686</BeginningOfYearBalance>
        <Contributions>175000</Contributions>
        <InvestmentEarningsOrLosses>-342702</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>150000</GrantsOrScholarships>
        <OtherExpenditures>245</OtherExpenditures>
        <AdministrativeExpenses>45626</AdministrativeExpenses>
        <EndOfYearBalance>1200113</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <BoardDesignatedEOYBalance>1.00000</BoardDesignatedEOYBalance>
      <PermanentEndowmentEOYBalance>0.00000</PermanentEndowmentEOYBalance>
      <TermEndowmentEOYBalance>0.00000</TermEndowmentEOYBalance>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>true</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>true</AreRelatedOrgsListedScheduleR>
      <Equipment>
        <OtherCostOrOtherBasis>82660</OtherCostOrOtherBasis>
        <Depreciation>23432</Depreciation>
        <BookValue>59228</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>59228</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>Credit Card Payable</Description>
        <Amount>4572</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>4572</TotalOfAmounts>
      <TotalRevenue>247989</TotalRevenue>
      <TotalExpenses>838168</TotalExpenses>
      <ExcessOrDeficitForYear>-590179</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>1751</NetUnrealizedGLOnInvestments>
      <OtherAmount>-1106</OtherAmount>
      <TotalAdjustments>645</TotalAdjustments>
      <ExcessOrDeficitPerFS>-589534</ExcessOrDeficitPerFS>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="00000005" softwareId="10000104">
      <GrantsToOrgsOutsideUS>
        <Region>Sub-Saharan Africa</Region>
        <PurposeOfGrant>Preserve of Elephants</PurposeOfGrant>
        <AmountOfCashGrant>297500</AmountOfCashGrant>
        <MannerOfCashDisbursement>wire</MannerOfCashDisbursement>
        <DescriptionOfNonCashAssistance>0</DescriptionOfNonCashAssistance>
        <MethodOfValuation>Present Value</MethodOfValuation>
      </GrantsToOrgsOutsideUS>
      <TotalNumberOf501c3Orgs>1</TotalNumberOf501c3Orgs>
      <GrantsToIndOutsideUS>
        <TypeOfAssistance>Program Service Funding</TypeOfAssistance>
        <Region>Sub-Saharan Africa</Region>
        <NumberOfRecipients>1</NumberOfRecipients>
      </GrantsToIndOutsideUS>
      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
      <BoycottCountries>false</BoycottCountries>
    </IRS990ScheduleF>
    <IRS990ScheduleL documentId="00000006" softwareId="10000104">
      <LoanTable>
        <NamePerson>ELIZABETH SWART</NamePerson>
        <PurposeOfLoan>to cover personal expense while traveling</PurposeOfLoan>
        <LoanFromOrganization>X</LoanFromOrganization>
        <OriginalPrincipalAmount>1006</OriginalPrincipalAmount>
        <Default>false</Default>
        <ApprovedByBoard>true</ApprovedByBoard>
        <WrittenAgreement>true</WrittenAgreement>
      </LoanTable>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="00000007" softwareId="10000104">
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>Executive Director gives a copy of the return to the Board for approval and review</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
        <Explanation>The Board determines the salary for the Executive Director and she reviews and sets the salary for all other employees</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part IX, Line 24f</Identifier>
        <Explanation>PRINTING AND REPRODUCTION 2967. 989. 989. 989. POSTAGE 3878. 1845. 1917. 116. TELEPHONE 7768. 2776. 2512. 2480. 1/2 MEALS 1104. 361. 69. 674.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="00000008" softwareId="10000104">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>AFRICAN ELEPHANT CONSERVATION TRUST</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>10 STATE STREET</AddressLine1>
          <City>NEWBURYPORT</City>
          <State>MA</State>
          <ZIPCode>01950</ZIPCode>
        </AddressUS>
        <EIN>236610636</EIN>
        <PrimaryActivities>ENDOWMENT</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(c)3</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>true</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>AFRICAN ELEPHANT CONSERVATION TRUST</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>b</TransactionType>
        <AmountInvolved>250000</AmountInvolved>
        <MethodOfAmtDetermination>Cost</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>