2013-04-26T11:17:46-05:00 2012-12-31 WILLIS BOATNER & WHITESIDE LLC 200 BROAD STREET 3RD FLOOR SUITE GADSDEN AL 359013714 990 2012-01-01 237413017 BIG OAK RANCH INC BIGO 2054676226 200 BROAD STREET 3RD FL STE ROOM/SUITE B GADSDEN AL 35901 ROBERT L DUKE 2054676226 2013-04-15 true ROGER C BOATNER 2565438902 2013-04-22 2012 2016-02-25 16:41:14Z 11731321 false X WWW.BIGOAK.ORG X 1974 AL BOYS AND GIRLS RESIDENCE 8 8 58 100 0 6062470 6893682 121469 164970 817561 638584 0 7001500 7697236 300000 141375 0 2396373 2500049 0 548094 3717755 3568341 6414128 6209765 587372 1487471 24920856 27178561 212883 145700 24707973 27032861 BOYS AND GIRLS RESIDENCE false false 4797875 141375 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. 4797875 true true false false false false false false false true true false false true false true true false false false false false false false false false false true false true false false false false false false false false true false false false false true false false false true 33 0 true 58 true false false false false false false false false false false true false false false false X 8 8 false false false false false false false true false 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 10.00 X X 44000 0 0 PATSY BURKS 2.00 X 0 0 0 WILLIAM EYSTER 2.00 X 0 0 0 JIM LEONARD 2.00 X X 0 0 0 RANDY PITTMAN 2.00 X 0 0 0 SANDY SANSING 2.00 X 0 0 0 DARRELL PIATT 2.00 X 0 0 0 RICHARD GRIMES 2.00 X 0 0 0 JOHN CROYLE 40.00 X 167463 0 22985 ROBERT L DUKE 40.00 X 85228 15200 0 296691 15200 22985 1 false true false 6893682 329743 6893682 BOARD PAYMENTS 124487 124487 EXPENSE REIMBURSEMENTS 39293 39293 MISCELLANOUS 1190 1190 164970 440508 440508 4225796 6365 4034085 191711 6365 198076 198076 7697236 322563 480991 X 141375 141375 1782466 1286824 303388 192254 59760 44223 9070 6467 500862 356827 83644 60391 156961 118342 25368 13251 143 143 43468 43468 142690 31936 110754 10562 526 10036 420290 352914 61763 5613 144796 130316 14480 RESIDENTS EXPENSES 757987 757987 EDUCATION TUITION AND FEE 652207 652207 UTILITIES 293207 243051 50156 FUNDRAISING/PROMOTIONAL 270118 270118 832873 681347 151526 6209765 4797875 863796 548094 9061 12330 4484803 4726176 38370 38245 13223261 7667290 4878776 5555971 13409192 14715919 522750 501050 1577904 1628870 24920856 27178561 212883 145700 212883 145700 X 18788160 20580432 1832620 2314299 4087193 4138130 24707973 27032861 24920856 27178561 1487471 725648 111769 X false true X true false X 6807430 5915589 6664082 6062470 6893682 32343253 6807430 5915589 6664082 6062470 6893682 32343253 338319 32004934 444945 312450 370348 340610 440508 1908861 49060 39527 40483 129070 34381184 124487 0.93090 0.92290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14175316 47500 1290326 15513142 13935871 61000 178445 14175316 12574491 74500 1286880 13935871 10137205 298895 2138391 12574491 0.61840 0.26670 0.11490 true false 960194 12263067 7667290 5555971 5555971 CSV - LIFE INSURANCE 829754 OTHER RECEIVABLES 618872 BENEFICIAL INTEREST IN PERPETUAL TR 84161 BENEFICIAL INTEREST - CHARIT REM TR 67336 EMPLOYEE RECEIVABLE 15200 OTHER 13547 1628870 8534653 725648 111769 837417 7697236 7697236 6209765 6209765 6209765 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 false WESTBROOK CHRISTIAN SCHOOL SCHOOL 100 WESTMINISTER DR RAINBOW CITY AL 35906 630599635 3 141375 TO FUND SCHOOL OPER. 1 X X false false false false false false false false false JOHN CROYLE 137908 19558 9997 22114 871 190448 183239 X 4 24743 OPINION OF EXPERT X 1 305000 APPRAISAL 1 false true false 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 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 141375 WESTBROOK CHRISTIAN SCHOOL M 604000