BIG OAK RANCH INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
BIG OAK RANCH INC (EIN 23-7413017)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-14
IRS object ID
201401349349301910
Schema version
2013v3.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2014-05-14T08:27:31-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WILLIS BOATNER PUGH LLCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 BROAD STREET 3RD FLOOR SUITEAddressLine1
CityGADSDENCity
StateALState
ZIP Code359013714ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237413017EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BIG OAK RANCH INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlBIGOBusinessNameControlTxt
Phone2054676226PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1200 BROAD STREET 3RD FL STEAddressLine1
Address Line2ROOM/SUITE BAddressLine2
CityGADSDENCity
StateALState
ZIP Code35901ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT L DUKEPersonNm
Person TitleBUSINESS MANAGERPersonTitleTxt
Phone2054676226PhoneNum
Signature2014-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROGER C BOATNERPreparerPersonNm
PTINP00037602PTIN
Phone2565438902PhoneNum
Preparation2014-05-13PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$15,566,132GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BIGOAK.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1974FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or MissionBOYS AND GIRLS RESIDENCEActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee57TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$6,893,682PYContributionsGrantsAmt
CY Contributions Grants$7,227,399CYContributionsGrantsAmt
PY Program Service Revenue$164,970PYProgramServiceRevenueAmt
CY Program Service Revenue$199,909CYProgramServiceRevenueAmt
PY Investment Income$638,584PYInvestmentIncomeAmt
CY Investment Income$1,277,829CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$7,697,236PYTotalRevenueAmt
CY Total Revenue$8,705,137CYTotalRevenueAmt
PY Grants And Similar Paid$141,375PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$65,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,500,049PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,730,747CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$768,472CYTotalFundraisingExpenseAmt
PY Other Expenses$3,568,341PYOtherExpensesAmt
CY Other Expenses$3,840,075CYOtherExpensesAmt
PY Total Expenses$6,209,765PYTotalExpensesAmt
CY Total Expenses$6,635,822CYTotalExpensesAmt
PY Revenues Less Expenses$1,487,471PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,069,315CYRevenuesLessExpensesAmt
Total Assets BOY$27,178,561TotalAssetsBOYAmt
Total Assets EOY$30,368,445TotalAssetsEOYAmt
Total Liabilities BOY$145,700TotalLiabilitiesBOYAmt
Total Liabilities EOY$188,759TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$27,032,861NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$30,179,686NetAssetsOrFundBalancesEOYAmt
MissionBOYS AND GIRLS RESIDENCEMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$4,917,849ExpenseAmt
Grant$65,000GrantAmt
DescBOYS RANCH-APPROXIMATELY 69 BOYS SERVED WITH AN AVERAGE RESIDENCY OF 32 MONTHS. GIRLS RANCH-APPROXIMATELY 48 GIRLS SERVED WITH AN AVERAGE RESIDENCY OF 47 MONTHS.Desc
Total Program Service Expenses$4,917,849TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document51IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee57EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledYes (true)Form1098CFiledInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMR ROBERT L DUKEPersonNm
Phone2054676226PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16000 SHELLEY DRIVEAddressLine1
CitySPRINGVILLE ALABAMACity
StateALState
ZIP Code35146ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MILLER WELBORN
CHAIRMAN10.00Yes (X)Yes (X)$36,000$0$0
WILLIAM EYSTER
BOARD MEMBER4.00Yes (X)$20,000$0$0
PATSY BURKS
BOARD MEMBER2.00Yes (X)$0$0$0
JIM LEONARD
SECRETARY2.00Yes (X)Yes (X)$0$0$0
RANDY PITTMAN
BOARD MEMBER2.00Yes (X)$0$0$0
SANDY SANSING
BOARD MEMBER2.00Yes (X)$0$0$0
DARRELL PIATT
BOARD MEMBER2.00Yes (X)$0$0$0
RICHARD GRIMES
BOARD MEMBER2.00Yes (X)$0$0$0
JOHN CROYLE
EXEC. DIR.40.00Yes (X)$247,202$0$27,806
ROBERT L DUKE
BUSN. MGR.40.00Yes (X)$92,361$15,200$2,441
FieldValueIRS element (for citing)
Total Reportable Comp From Org$395,563TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$15,200TotReportableCompRltdOrgAmt
Total Other Compensation$30,247TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$7,227,399AllOtherContributionsAmt
Noncash Contributions$158,456NoncashContributionsAmt
Total Contributions$7,227,399TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
BOARD PAYMENTS$140,317$140,317
EXPENSE REIMBURSEMENTS$39,269$39,269
BOOK SALES$19,029$19,029
MISCELLANOUS$1,294$1,294
FieldValueIRS element (for citing)
Total Program Service Revenue$199,909TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$469,445TotalRevenueColumnAmt
Exclusion$469,445ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$7,657,979SecuritiesAmt
Other$11,400OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$6,860,995SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$796,984SecuritiesAmt
Other$11,400OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$808,384TotalRevenueColumnAmt
Related Or Exempt Func Income$808,384RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,705,137TotalRevenueColumnAmt
Related Or Exempt Func Income$948,701RelatedOrExemptFuncIncomeAmt
Exclusion$529,037ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$65,000TotalAmt
Program Services$65,000ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,979,036TotalAmt
Program Services$1,377,263ProgramServicesAmt
Management And General$351,489ManagementAndGeneralAmt
Fundraising$250,284FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$63,385TotalAmt
Program Services$46,215ProgramServicesAmt
Management And General$10,642ManagementAndGeneralAmt
Fundraising$6,528FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$524,135TotalAmt
Program Services$371,093ProgramServicesAmt
Management And General$83,201ManagementAndGeneralAmt
Fundraising$69,841FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$164,191TotalAmt
Program Services$123,918ProgramServicesAmt
Management And General$30,668ManagementAndGeneralAmt
Fundraising$9,605FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$44,966TotalAmt
Management And General$44,966ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$151,155TotalAmt
Program Services$39,154ProgramServicesAmt
Management And General$112,001ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$16,804TotalAmt
Program Services$1,573ProgramServicesAmt
Management And General$15,231ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$406,660TotalAmt
Program Services$337,425ProgramServicesAmt
Management And General$63,586ManagementAndGeneralAmt
Fundraising$5,649FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$152,890TotalAmt
Program Services$137,601ProgramServicesAmt
Management And General$15,289ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmtManagement And GeneralManagementAndGeneralAmt
RESIDENTS EXPENSES$873,038$873,038
EDUCATION TUITION AND FEE$647,718$647,718
FUNDRAISING/PROMOTIONAL$426,565$426,565
UTILITIES$294,931$237,483$57,448

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$825,348TotalAmt
Program Services$660,368ProgramServicesAmt
Management And General$164,980ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,635,822TotalAmt
Program Services$4,917,849ProgramServicesAmt
Management And General$949,501ManagementAndGeneralAmt
Fundraising$768,472FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$12,330BOYAmt
EOY$25,839EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,726,176BOYAmt
EOY$4,781,426EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$38,245BOYAmt
EOY$55,706EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$13,865,913LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$7,622,763LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,555,971BOYAmt
EOY$6,243,150EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$14,715,919BOYAmt
EOY$16,695,463EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$501,050BOYAmt
EOY$1,156,042EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,628,870BOYAmt
EOY$1,410,819EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$27,178,561BOYAmt
EOY$30,368,445EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$145,700BOYAmt
EOY$188,759EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$145,700BOYAmt
EOY$188,759EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$20,580,432BOYAmt
EOY$22,434,891EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,314,299BOYAmt
EOY$3,531,636EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,138,130BOYAmt
EOY$4,213,159EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$27,032,861BOYAmt
EOY$30,179,686EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$27,178,561BOYAmt
EOY$30,368,445EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,069,315ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,172,760NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$95,250OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,915,589CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,664,082CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,062,470CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,893,682CurrentTaxYearMinus1YearAmt
Current Tax Year$7,227,399CurrentTaxYearAmt
Total$32,763,222TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,915,589CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,664,082CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,062,470CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,893,682CurrentTaxYearMinus1YearAmt
Current Tax Year$7,227,399CurrentTaxYearAmt
Total$32,763,222TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$481,148SubstantialContributorsTotAmt
Public Support Total170$32,282,074PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$312,450CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$370,348CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$340,610CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$440,508CurrentTaxYearMinus1YearAmt
Current Tax Year$469,445CurrentTaxYearAmt
Total$1,933,361TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year$18,029CurrentTaxYearAmt
Total$18,029TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$49,060CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$39,527CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$40,483CurrentTaxYearMinus1YearAmt
Current Tax Year$40,563CurrentTaxYearAmt
Total$169,633TotalAmt
FieldValueIRS element (for citing)
Total Support$34,884,245TotalSupportAmt
Gross Receipts Rltd Activities$140,317GrossReceiptsRltdActivitiesAmt
Public Support CY1700.92540PublicSupportCY170Pct
Public Support PY1700.93090PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part IV Form990ScheduleAPartIVGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationMISCELLANEOUS 12,985 EXPENSE REIMBURSEMENT 116,085ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$15,513,142BeginningYearBalanceAmt
Contributions$301,405ContributionsAmt
Investment Earnings Or Losses$2,339,181InvestmentEarningsOrLossesAmt
End Year Balance$18,153,728EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$14,175,316BeginningYearBalanceAmt
Contributions$47,500ContributionsAmt
Investment Earnings Or Losses$1,290,326InvestmentEarningsOrLossesAmt
End Year Balance$15,513,142EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$13,935,871BeginningYearBalanceAmt
Contributions$61,000ContributionsAmt
Investment Earnings Or Losses$178,445InvestmentEarningsOrLossesAmt
End Year Balance$14,175,316EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$12,574,491BeginningYearBalanceAmt
Contributions$74,500ContributionsAmt
Investment Earnings Or Losses$1,286,880InvestmentEarningsOrLossesAmt
End Year Balance$13,935,871EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$10,137,205BeginningYearBalanceAmt
Contributions$298,895ContributionsAmt
Investment Earnings Or Losses$2,138,391InvestmentEarningsOrLossesAmt
End Year Balance$12,574,491EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.61140BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.23210PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.15650TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$1,000,194InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$12,865,719OtherCostOrOtherBasisAmt
Depreciation$7,622,763DepreciationAmt
Book Value$6,243,150BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,243,150TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$9,782,647TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$1,172,760NetUnrealizedGainsInvstAmt
Other Revenue-$95,250OtherRevenueAmt
Revenue Not Reported$1,077,510RevenueNotReportedAmt
Revenue Subtotal$8,705,137RevenueSubtotalAmt
Total Revenue Per Form990$8,705,137TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,635,822TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$6,635,822ExpensesSubtotalAmt
Total Expenses Per Form990$6,635,822TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XTHE 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 2DUNREALIZED GAIN ON ASSETS IN PERPETUAL TRUST 2,088 CHANGE IN SPLIT-INTEREST AGREEMENTS 4,806 NET LOSS - LIFE INSURANCE -102,144

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1WESTBROOK CHRISTIAN SCHOOLBusinessNameLine1
Business Name Line2SCHOOLBusinessNameLine2

US Address USAddress

FieldValueIRS element (for citing)
Address Line1100 WESTMINISTER DRAddressLine1
CityRAINBOW CITYCity
StateALState
ZIP Code35906ZIPCode
FieldValueIRS element (for citing)
Recipient EIN630599635RecipientEIN
IRC Section3IRCSectionDesc
Cash Grant$65,000CashGrantAmt
Purpose Of GrantTO FUND SCHOOL OPER.PurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonJOHN CROYLEPersonNm
TitleEXEC. DIR.TitleTxt
Base Compensation Filing Org$150,000BaseCompensationFilingOrgAmt
Bonus Filing Organization$87,204BonusFilingOrganizationAmount
Other Compensation Filing Org$9,998OtherCompensationFilingOrgAmt
Deferred Compensation Flng Org$23,826DeferredCompensationFlngOrgAmt
Nontaxable Benefits Filing Org$3,980NontaxableBenefitsFilingOrgAmt
Total Compensation Filing Org$275,008TotalCompensationFilingOrgAmt
Comp Report Prior990 Filing Org$190,448CompReportPrior990FilingOrgAmt

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehiclesGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution11ContributionCnt
Noncash Contributions Rpt F990$118,456NoncashContributionsRptF990Amt
Method Of Determining RevenuesOPINION OF EXPERTMethodOfDeterminingRevenuesTxt

Real Estate Other RealEstateOtherGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$40,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesAPPRAISALMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received1Form8283ReceivedCnt
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 8BTHE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11BTHE 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 15ATHE BOARD OF DIRECTORS REVIEW AND APPROVE EXECUTIVE DIRECTOR'S COMPENSATION USING JUDGMENT AND SALARY INFORMATION FROM GUIDESTAR.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE PROVIDED BY THE BUSINESS MANAGER UPON REQUEST.
FORM 990, PART IX, LINE 24EVEHICLE EXPENSES 211,013 44,758 0 PUBLIC EDUCATION PROGRAM 232,000 0 0 RESIDENTS PROFESSIONAL FE 98,872 0 0 RANCH EXPENSES 98,349 0 0 INVESTMENT ADVISORY FEES 0 61,440 0 OTHER PROFESSIONAL FEES 0 28,139 0 BANK FEES 0 19,886 0 SEWAGE TREATMENT MAINTENA 15,562 0 0 PROPERTY TAXES 0 6,024 0 OTHER EXPENSES 0 4,633 0 SPECIAL SERVICES 3,452 100 0 ACTIVITIES 1,120 0 0
FORM 990, PART XI, LINE 9UNREALIZED GAIN ON ASSETS IN PERPETUAL TRUST 2,088 CHANGE IN SPLIT-INTEREST AGREEMENTS 4,806 NET LOSS - LIFE INSURANCE -102,144

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
WESTBROOK CHRISTIAN SCHOOL
100 WESTMINISTER DRIVERAINBOW CITYAL35906630599635SCHOOLAL501C32N/Afalse
LEGACY EDUCATIONAL FOUNDATION
PO BOX 507SPRINGVILLEAL35146202039788EDUCATIONAL501C37N/Afalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (true)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmt
WESTBROOK CHRISTIAN SCHOOL
B$65,000
WESTBROOK CHRISTIAN SCHOOL
M$594,858

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