2015-07-31T15:17:27-05:00 2014-12-31 010732554 WILLIS BOATNER PUGH LLC 200 BROAD STREET 3RD FLOOR SUITE GADSDEN AL 359013714 990 2014-01-01 237413017 BIG OAK RANCH INC BIGO 2054676226 200 BROAD STREET 3RD FL STE ROOM/SUITE B GADSDEN AL 35901 ROBERT L DUKE BUSINESS MANAGER 2054676226 2015-07-29 true ROGER C BOATNER P00037602 2565438902 2015-07-30 2014 2016-03-07 17:11:31Z 13489865 false X WWW.BIGOAK.ORG X 1974 AL BOYS AND GIRLS RESIDENCE 8 8 61 100 0 7227399 7492900 199909 172769 1277829 1172361 0 8705137 8838030 65000 60000 0 2730747 2909964 0 848780 3840075 4435353 6635822 7405317 2069315 1432713 30368445 31636289 188759 138902 30179686 31497387 BOYS AND GIRLS RESIDENCE false false 5461377 60000 BOYS RANCH-APPROXIMATELY 52 BOYS SERVED WITH AN AVERAGE RESIDENCY OF 29 MONTHS. GIRLS RANCH-APPROXIMATELY 48 GIRLS SERVED WITH AN AVERAGE RESIDENCY OF 56 MONTHS. 5461377 true true false false false false false false false true true false false false false true true false false false false false false false false false false true false true false false false false false false true false true false false false false true false false false true 48 0 true 61 true false false false false false false false false false false true false X 8 8 false false false false false false false true true false false false true true false true true true false false X MR ROBERT L DUKE 2054676226 6000 SHELLEY DRIVE SPRINGVILLE ALABAMA AL 35146 MILLER WELBORN CHAIRMAN 15.00 X X 36000 0 0 PAUL BENTLEY JR BOARD MEMBER 2.00 X 0 0 0 WILLIAM EYSTER BOARD MEMBER 2.00 X 0 0 0 JIM LEONARD SECRETARY 2.00 X X 0 0 0 RANDY PITTMAN BOARD MEMBER 2.00 X 0 0 0 DAVID SANSING BOARD MEMBER 2.00 X 0 0 0 DARRELL PIATT BOARD MEMBER 2.00 X 0 0 0 RICHARD GRIMES BOARD MEMBER 40.00 X 0 0 0 JOHN CROYLE EXEC. DIR. 40.00 X 252404 0 21838 ROBERT L DUKE BUSN. MGR. 40.00 X 97582 16200 2589 BRODIE CROYLE ASST. EXECUT 40.00 X 94123 0 1957 480109 16200 26384 1 false true false 7492900 175000 7492900 BOARD PAYMENTS 110654 110654 EXPENSE REIMBURSEMENTS 37219 37219 BOOK SALES 17499 17499 MISCELLANOUS 7397 7397 172769 704620 704620 5115921 3655 4651835 464086 3655 467741 467741 8838030 578395 766735 X 60000 60000 2085980 1433699 377762 274519 66217 46013 14870 5334 585876 419313 99566 66997 171891 126230 35946 9715 56865 56865 222478 37615 184863 8378 1754 6624 396489 330457 60559 5473 170886 153797 17089 RESIDENTS EXPENSES 1094786 1094786 EDUCATION TUITION AND FEE 676560 676560 FUNDRAISING/PROMOTIONAL 486742 486742 PUBLIC EDUCATION PROGRAM 351205 351205 970964 729948 241016 7405317 5461377 1095160 848780 25839 24720 4781426 4379532 55706 63379 14061120 7992022 6243150 6069098 16695463 18521973 1156042 1201618 1410819 1375969 30368445 31636289 188759 138902 188759 138902 X 22434891 23184072 3531636 4034877 4213159 4278438 30179686 31497387 30368445 31636289 1432713 -1368 -113644 X false true X true false X 6664082 6062470 6893682 7227399 7492900 34340533 6664082 6062470 6893682 7227399 7492900 34340533 440536 33899997 370348 340610 440508 469445 704620 2325531 18029 16499 34528 49060 39527 40483 40563 44616 214249 36914841 110654 0.91830 0.92540 X PART II, LINE 10 MISCELLANEOUS 19,576 EXPENSE REIMBURSEMENT 192,573 RENTAL INCOME 2,100 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18153728 567500 1017020 19738248 15513142 301405 2339181 18153728 14175316 47500 1290326 15513142 13935871 61000 178445 14175316 12574491 74500 1286880 13935871 0.61650 0.21670 0.16680 true false 1020194 13040926 7992022 6069098 6069098 X 8723018 -1368 -113644 -115012 8838030 8838030 7405317 7405317 7405317 SCHEDULE D, PAGE 3, PART X THE RANCH HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE TAX- EXEMPTED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE RANCH HAS NO UNRELATED BUSINESS TAXABLE INCOME; THEREFORE, NO PROVISION OF LIABILITY FOR FEDERAL OR STATE INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. IF APPLICABLE, THE RANCH RECOGNIZES INTEREST RELATED TO UNCERTAIN TAX POSITIONS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAWS AND NEW AUTHORITATIVE RULINGS. MANAGEMENT BELIEVES THAT THE RANCH HAS NO UNCERTAIN TAX POSITIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D UNREALIZED LOSS ON ASSETS IN PERPETUAL TRUST -2,221 CHANGE IN SPLIT-INTEREST AGREEMENTS 2,845 NET GAIN - LIFE INSURANCE 40,732 IMPAIRMENT LOSS -155,000 false WESTBROOK CHRISTIAN SCHOOL SCHOOL 100 WESTMINISTER DR RAINBOW CITY AL 35906 630599635 3 60000 TO FUND SCHOOL OPER. 1 X X false false false false false false false false false JOHN CROYLE EXEC. DIR. 150000 85142 17262 21838 274242 BRODIE CROYLE FAMILY MEMBER 94123 COMPENSATION false REAGAN PHILLIPS FAMILY MEMBER 98481 COMPENSATION false SCHEDULE L, PART V BRODIE CROYLE IS THE SON OF JOHN CROYLE THE EXECUTIVE DIRECTOR, AND IS THE NEW EXECUTIVE DIRECTOR EFFECTIVE 2015. REAGAN PHILLIPS IS THE DAUGHTER OF JOHN CROYLE, AND IS THE CHILDCARE DIRECTOR. X 1 175000 APPRAISAL 1 false true false FORM 990, PAGE 6, PART VI, LINE 11B THE BUSINESS MANAGER REVIEWS THE RETURN AND COMPARES IT TO PRIOR RETURNS AND TO THE FINANCIAL STATEMENTS. THE BUSINESS MANAGER PROVIDES A COPY OF THE RETURN TO EACH OF THE ORGANIZATION'S BOARD OF DIRECTORS FOR THEIR REVIEW. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS REVIEW AND APPROVE EXECUTIVE DIRECTOR'S COMPENSATION USING JUDGMENT AND SALARY INFORMATION FROM GUIDESTAR. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE PROVIDED BY THE BUSINESS MANAGER UPON REQUEST. FORM 990, PART IX, LINE 24E UTILITIES 257,281 57,603 0 VEHICLE EXPENSES 207,391 52,353 0 RANCH EXPENSES 144,037 0 0 INVESTMENT ADVISORY FEES 0 102,007 0 RESIDENTS PROFESSIONAL FE 101,830 0 0 BANK FEES 0 20,963 0 SEWAGE TREATMENT MAINTENA 16,186 0 0 PROPERTY TAXES 0 6,582 0 ACTIVITIES 2,948 0 0 OTHER LABOR 0 1,385 0 SPECIAL SERVICES 275 0 0 OTHER EXPENSES 0 123 0 FORM 990, PART XI, LINE 9 UNREALIZED LOSS ON ASSETS IN PERPETUAL TRUST -2,221 CHANGE IN SPLIT-INTEREST AGREEMENTS 2,845 NET GAIN - LIFE INSURANCE 40,732 IMPAIRMENT LOSS -155,000 WESTBROOK CHRISTIAN SCHOOL 100 WESTMINISTER DRIVE RAINBOW CITY AL 35906 630599635 SCHOOL AL 501C3 2 N/A false LEGACY EDUCATIONAL FOUNDATION PO BOX 507 SPRINGVILLE AL 35146 202039788 EDUCATION AL 501C3 7 N/A false false true false false false false false false false false false false true false false false false false false WESTBROOK CHRISTIAN SCHOOL B 60000 WESTBROOK CHRISTIAN SCHOOL M 644988