<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-01-29T11:50:27-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>463888758</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>METZLER ADVISORY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7235 1ST AVE S</AddressLine1Txt>
        <CityNm>SAINT PETERSBURG</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33707</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>872111100</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BIG MAN BIG HEART INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BIGM</BusinessNameControlTxt>
      <PhoneNum>7273477733</PhoneNum>
      <USAddress>
        <AddressLine1Txt>14100 WEST PARSLEY DRIVE</AddressLine1Txt>
        <CityNm>MADEIRA BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33708</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DILLAN GIBBONS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7273477733</PhoneNum>
      <SignatureDt>2024-01-23</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DILLAN</PersonFirstNm>
        <PersonLastNm>GIBBONS</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRENT P METZLER</PreparerPersonNm>
      <PTIN>P00984340</PTIN>
      <PhoneNum>7273430631</PhoneNum>
      <PreparationDt>2024-01-24</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.BIGMANBIGHEART.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>47251</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>47251</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>47251</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4784</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>29681</OtherExpensesTotalAmt>
      <TotalExpensesAmt>34465</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>12786</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>53195</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>65981</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>48708</BOYAmt>
        <EOYAmt>64485</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>4487</BOYAmt>
        <EOYAmt>1496</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>53195</BOYAmt>
        <EOYAmt>65981</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>53195</BOYAmt>
        <EOYAmt>65981</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>BIG MAN BIG HEART, INC. GIVES TO THE COMMUNITY BY ORGANIZING EVENTS FOR UNDERPRIVILEGED AND AT-RISK CHILDREN AND YOUNG ADULTS WITH SPECIAL NEEDS. BY INCLUDING COLLEGE ATHLETES IN THESE COMMUNITY EVENTS, BIG MAN BIG HEART HELPS TO PROVIDE POSITIVE ROLE MODELS FOR THE CHILDREN AND YOUNG ADULTS IT SERVES AS WELL AS FOSTERING AN INCLINATION TOWARDS SERVICE IN THE STUDENT- ATHLETE PARTICIPANTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>BEGAN FUNDRAISING FOR TAKETIMOTHYTOTALLY GOFUNDME CAMPAIGN TO PROVIDE FINANCIAL AID TO BENEFICIARY AND FAMILY.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>20826</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OFFICE EQUIPMENT</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>13639</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>34465</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DILLAN GIBBONS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>REILLY GIBBONS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATELYNN GIBBONS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DELANIE GIBBONS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>METZLER ADVISORY LLC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>7235 1ST AVE S</AddressLine1Txt>
          <CityNm>ST PETERSBURG</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33707</ZIPCd>
        </USAddress>
        <PhoneNum>7273430631</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus2YearsAmt>54610</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105130</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>47251</CurrentTaxYearAmt>
        <TotalAmt>206991</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus2YearsAmt>54610</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>105130</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>47251</CurrentTaxYearAmt>
        <TotalAmt>206991</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>206991</PublicSupportTotal170Amt>
      <TotalSupportAmt>206991</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>4568</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES FUNDRAISING EXPENSES 10,000 SPONSORSHIPS 4,975 ADVERTISING 114 DUES &amp; SUBSCRIPTIONS 1,045 OFFICE SUPPLIES 556 10,000 NON-INVESTMENT DEPRECIATION 2,991 TOTAL 29,681</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>7,343 7,343 LESS ACCUMULATED DEPRECIATION 2,856 5,847 TOTAL 4,487 1,496</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>BIG MAN BIG HEART, INC. GIVES TO THE COMMUNITY BY ORGANIZING EVENTS FOR UNDERPRIVILEGED AND AT-RISK CHILDREN AND YOUNG ADULTS WITH SPECIAL NEEDS. BY INCLUDING COLLEGE ATHLETES IN THESE COMMUNITY EVENTS, BIG MAN BIG HEART HELPS TO PROVIDE POSITIVE ROLE MODELS FOR THE CHILDREN AND YOUNG ADULTS IT SERVES AS WELL AS FOSTERING AN INCLINATION TOWARDS SERVICE IN THE STUDENT- ATHLETE PARTICIPANTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICE EQUIPMENT</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
