BIG OAK RANCH INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BIG OAK RANCH INC (EIN 23-7413017)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-04-26
IRS object ID: 201311169349300906
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule J
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-04-26T11:17:46-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WILLIS BOATNER & WHITESIDE LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	200 BROAD STREET 3RD FLOOR SUITE	AddressLine1
City	GADSDEN	City
State	AL	State
ZIP Code	359013714	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237413017	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BIG OAK RANCH INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BIGO	NameControl
Phone	2054676226	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	200 BROAD STREET 3RD FL STE	AddressLine1
Address Line2	ROOM/SUITE B	AddressLine2
City	GADSDEN	City
State	AL	State
ZIP Code	35901	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	ROBERT L DUKE	Name
Title	BUSINESS MANAGER	Title
Phone	2054676226	Phone
Date Signed	2013-04-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ROGER C BOATNER	Name
Phone	2565438902	Phone
Date Prepared	2013-04-22	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	11731321	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.BIGOAK.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1974	YearFormation
State Legal Domicile	AL	StateLegalDomicile
Activity Or Mission Description	BOYS AND GIRLS RESIDENCE	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	58	TotalNbrEmployees
Total Nbr Volunteers	100	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	6062470	ContributionsGrantsPriorYear
Contributions Grants Current Year	6893682	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	121469	ProgramServiceRevenuePriorYear
Program Service Revenue CY	164970	ProgramServiceRevenueCY
Investment Income Prior Year	817561	InvestmentIncomePriorYear
Investment Income Current Year	638584	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	7001500	TotalRevenuePriorYear
Total Revenue Current Year	7697236	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	300000	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	141375	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2396373	SalariesEtcPriorYear
Salaries Etc Current Year	2500049	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	548094	TotalFundrsngExpCurrentYear
Other Expense Prior Year	3717755	OtherExpensePriorYear
Other Expenses Current Year	3568341	OtherExpensesCurrentYear
Total Expenses Prior Year	6414128	TotalExpensesPriorYear
Total Expenses Current Year	6209765	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	587372	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1487471	RevenuesLessExpensesCY
Total Assets BOY	24920856	TotalAssetsBOY
Total Assets EOY	27178561	TotalAssetsEOY
Total Liabilities BOY	212883	TotalLiabilitiesBOY
Total Liabilities EOY	145700	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	24707973	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	27032861	NetAssetsOrFundBalancesEOY
Mission Description	BOYS AND GIRLS RESIDENCE	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4797875	Expense
Grants	141375	Grants
Description	BOYS RANCH-APPROXIMATELY 61 BOYS SERVED WITH AN AVERAGE RESIDENCY OF 38 MONTHS. GIRLS RANCH-APPROXIMATELY 45 GIRLS SERVED WITH AN AVERAGE RESIDENCY OF 49 MONTHS.	Description
Total Program Service Expense	4797875	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	33	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	58	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	true	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	false	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MR ROBERT L DUKE	NamePerson
Telephone Number	2054676226	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	6000 SHELLEY DRIVE	AddressLine1
City	SPRINGVILLE ALABAMA	City
State	AL	State
ZIP Code	35146	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
MILLER WELBORN
CHAIRMAN	10.00	X	X	44000	0	0
PATSY BURKS
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
SANDY SANSING
BOARD MEMBER	2.00	X		0	0	0
DARRELL PIATT
BOARD MEMBER	2.00	X		0	0	0
RICHARD GRIMES
BOARD MEMBER	2.00	X		0	0	0
JOHN CROYLE
EXEC. DIR.	40.00		X	167463	0	22985
ROBERT L DUKE
BUSN. MGR.	40.00		X	85228	15200	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	296691	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	15200	TotalReportableCompFrmRltdOrgs
Total Other Compensation	22985	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	6893682	AllOtherContributions
Noncash Contributions	329743	NoncashContributions
Total Contributions	6893682	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
BOARD PAYMENTS	124487	124487
EXPENSE REIMBURSEMENTS	39293		$39,293
MISCELLANOUS	1190		$1,190

Field	Value	IRS element (for citing)
Total Program Service Revenue	164970	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	440508	TotalRevenueColumn
Exclusion	$440,508	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	4225796	Securities
Other	6365	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	4034085	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	191711	Securities
Other	6365	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	198076	TotalRevenueColumn
Related Or Exempt Function Income	198076	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	7697236	TotalRevenueColumn
Related Or Exempt Function Income	322563	RelatedOrExemptFunctionIncome
Exclusion	$480,991	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	141375	Total
Program Services	141375	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1782466	Total
Program Services	1286824	ProgramServices
Management And General	303388	ManagementAndGeneral
Fundraising	192254	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	59760	Total
Program Services	44223	ProgramServices
Management And General	9070	ManagementAndGeneral
Fundraising	6467	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	500862	Total
Program Services	356827	ProgramServices
Management And General	83644	ManagementAndGeneral
Fundraising	60391	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	156961	Total
Program Services	118342	ProgramServices
Management And General	25368	ManagementAndGeneral
Fundraising	13251	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	143	Total
Management And General	143	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	43468	Total
Management And General	43468	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	142690	Total
Program Services	31936	ProgramServices
Management And General	110754	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	10562	Total
Program Services	526	ProgramServices
Management And General	10036	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	420290	Total
Program Services	352914	ProgramServices
Management And General	61763	ManagementAndGeneral
Fundraising	5613	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	144796	Total
Program Services	130316	ProgramServices
Management And General	14480	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
RESIDENTS EXPENSES	757987	757987
EDUCATION TUITION AND FEE	652207	652207
UTILITIES	293207	243051	50156
FUNDRAISING/PROMOTIONAL	270118			270118

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	832873	Total
Program Services	681347	ProgramServices
Management And General	151526	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	6209765	Total
Program Services	4797875	ProgramServices
Management And General	863796	ManagementAndGeneral
Fundraising	548094	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	9061	BOY
EOY	12330	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	4484803	BOY
EOY	4726176	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	38370	BOY
EOY	38245	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	13223261	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	7667290	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	4878776	BOY
EOY	5555971	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	13409192	BOY
EOY	14715919	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	522750	BOY
EOY	501050	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1577904	BOY
EOY	1628870	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	24920856	BOY
EOY	27178561	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	212883	BOY
EOY	145700	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	212883	BOY
EOY	145700	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	18788160	BOY
EOY	20580432	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1832620	BOY
EOY	2314299	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4087193	BOY
EOY	4138130	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	24707973	BOY
EOY	27032861	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	24920856	BOY
EOY	27178561	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	1487471	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	725648	ReconciliationUnrealizedInvest
Reconcilation Other Changes	111769	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	6807430	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5915589	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	6664082	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6062470	CurrentTaxYearMinus1Year
Current Tax Year	6893682	CurrentTaxYear
Total	32343253	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	6807430	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5915589	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	6664082	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6062470	CurrentTaxYearMinus1Year
Current Tax Year	6893682	CurrentTaxYear
Total	32343253	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	338319	AmountsSubstContributorsTotal
Public Support Total170	32004934	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	444945	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	312450	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	370348	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	340610	CurrentTaxYearMinus1Year
Current Tax Year	440508	CurrentTaxYear
Total	1908861	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	49060	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	39527	CurrentTaxYearMinus1Year
Current Tax Year	40483	CurrentTaxYear
Total	129070	Total

Field	Value	IRS element (for citing)
Total Support	34381184	TotalSupport
Gross Receipts From Admissions Etc	124487	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.93090	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.92290	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	14175316	BeginningOfYearBalance
Contributions	47500	Contributions
Investment Earnings Or Losses	1290326	InvestmentEarningsOrLosses
End Of Year Balance	15513142	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	13935871	BeginningOfYearBalance
Contributions	61000	Contributions
Investment Earnings Or Losses	178445	InvestmentEarningsOrLosses
End Of Year Balance	14175316	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	12574491	BeginningOfYearBalance
Contributions	74500	Contributions
Investment Earnings Or Losses	1286880	InvestmentEarningsOrLosses
End Of Year Balance	13935871	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	10137205	BeginningOfYearBalance
Contributions	298895	Contributions
Investment Earnings Or Losses	2138391	InvestmentEarningsOrLosses
End Of Year Balance	12574491	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.61840	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.26670	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.11490	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	true	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	960194	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	12263067	OtherCostOrOtherBasis
Depreciation	7667290	Depreciation
Book Value	5555971	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	5555971	TotalOfBookValueLandBuildings

Other Assets OtherAssets (6 entries)

DescriptionDescription	Book ValueBookValue
CSV - LIFE INSURANCE	829754
OTHER RECEIVABLES	618872
BENEFICIAL INTEREST IN PERPETUAL TR	84161
BENEFICIAL INTEREST - CHARIT REM TR	67336
EMPLOYEE RECEIVABLE	15200
OTHER	13547

Field	Value	IRS element (for citing)
Total Book Value Other Assets	1628870	TotalBookValueOtherAssets
Tot Revenue Etc Audited Fincl Stmt	8534653	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	725648	NetUnrealizedGainsInvestments
Other Revenues	111769	OtherRevenues
Revenue Not Rptd F990	837417	RevenueNotRptdF990
Revenue Subtotal	7697236	RevenueSubtotal
Total Revenue Per Form990	7697236	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	6209765	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	6209765	ExpensesSubtotal
Total Expenses Per Form990	6209765	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
INTENDED USES FOR ENDOWMENT FUNDS	SCHEDULE D, PAGE 2, PART V, LINE 4	TO PROVIDE EARNINGS TO SUPPORT THE OPERATIONS OF THE RANCH
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	THE RANCH HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE TAX- EXEMPT UNDER SECTION 501(C)(3) OF INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE RANCH HAS NO UNRELATED BUSINESS TAXABLE INCOME; THEREFORE, NO PROVISION OR 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.
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 2D	UNREALIZED GAIN ON ASSETS IN PERPETUAL TRUST 3,437 CHANGE IN SPLIT-INTEREST AGREEMENTS 3,906 NET GAIN - LIFE INSURANCE 104,426

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	WESTBROOK CHRISTIAN SCHOOL	BusinessNameLine1
Business Name Line2	SCHOOL	BusinessNameLine2

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	100 WESTMINISTER DR	AddressLine1
City	RAINBOW CITY	City
State	AL	State
ZIP Code	35906	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	630599635	EINOfRecipient
IRC Section	3	IRCSection
Amount Of Cash Grant	141375	AmountOfCashGrant
Purpose Of Grant	TO FUND SCHOOL OPER.	PurposeOfGrant

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	1	TotalNbrOf501C3AndGovtGrants

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	JOHN CROYLE	NamePerson
Title	EXEC DIR	Title
Base Compensation Filing Org	137908	BaseCompensationFilingOrg
Bonus Filing Org	19558	BonusFilingOrg
Other Compensation Filing Org	9997	OtherCompensationFilingOrg
Deferred Comp Filing Org	22114	DeferredCompFilingOrg
Nontaxable Benefits Filing Org	871	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	190448	TotalCompensationFilingOrg
Comp Report Prior990 Filing Org	183239	CompReportPrior990FilingOrg

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehicles

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	4	NumberOfContributions
Noncash Contribs Rptd F990	24743	NoncashContribsRptdF990
Method Of Determining Revenues	OPINION OF EXPERT	MethodOfDeterminingRevenues

Real Estate Other RealEstateOther

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	305000	NoncashContribsRptdF990
Method Of Determining Revenues	APPRAISAL	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Number Of8283 Received	1	NumberOf8283Received
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	true	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DOCUMENTATION BY COMMITTEE	FORM 990, PAGE 6, PART VI, LINE 8B	THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	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.
COMPENSATION PROCESS FOR TOP OFFICIAL	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.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE PROVIDED BY THE BUSINESS MANAGER UPON REQUEST.
OTHER EXPENSES	FORM 990, PART IX, LINE 24E	VEHICLE EXPENSES 217,143 40,659 0 PUBLIC EDUCATION PROGRAM 232,000 0 0 RANCH EXPENSES 112,176 0 0 RESIDENTS PROFESSIONAL FE 96,126 0 0 INVESTMENT ADVISORY FEES 0 59,934 0 OTHER PROFESSIONAL FEES 0 27,051 0 SEWAGE TREATMENT MAINTENA 19,475 0 0 BANK FEES 0 16,852 0 PROPERTY TAXES 0 5,429 0 ACTIVITIES 2,727 0 0 SPECIAL SERVICES 1,700 489 0 OTHER EXPENSES 0 834 0 OTHER LABOR 0 278 0
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	UNREALIZED GAIN ON ASSETS IN PERPETUAL TRUST 3,437 CHANGE IN SPLIT-INTEREST AGREEMENTS 3,906 NET GAIN - LIFE INSURANCE 104,426

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg
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

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	true	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	true	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved
WESTBROOK CHRISTIAN SCHOOL
B	141375
WESTBROOK CHRISTIAN SCHOOL
M	604000