BIG OAK RANCH INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: BIG OAK RANCH INC (EIN 23-7413017)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-05-09
IRS object ID: 201241309349301849
Schema version: 2011v1.2
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 O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-09T16:09:20-05:00	Timestamp
Tax Period End Date	2011-12-31	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	2011-01-01	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	2012-05-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ROGER C BOATNER	Name
Phone	2565438902	Phone
Date Prepared	2012-05-09	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	16099929	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	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	58	TotalNbrEmployees
Total Nbr Volunteers	100	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	6664082	ContributionsGrantsPriorYear
Contributions Grants Current Year	6062470	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	125556	ProgramServiceRevenuePriorYear
Program Service Revenue CY	121469	ProgramServiceRevenueCY
Investment Income Prior Year	259580	InvestmentIncomePriorYear
Investment Income Current Year	817561	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	7049218	TotalRevenuePriorYear
Total Revenue Current Year	7001500	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	300000	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	300000	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2458029	SalariesEtcPriorYear
Salaries Etc Current Year	2396373	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	575498	TotalFundrsngExpCurrentYear
Other Expense Prior Year	3731602	OtherExpensePriorYear
Other Expenses Current Year	3717755	OtherExpensesCurrentYear
Total Expenses Prior Year	6489631	TotalExpensesPriorYear
Total Expenses Current Year	6414128	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	559587	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	587372	RevenuesLessExpensesCY
Total Assets BOY	24978832	TotalAssetsBOY
Total Assets EOY	24920856	TotalAssetsEOY
Total Liabilities BOY	283293	TotalLiabilitiesBOY
Total Liabilities EOY	212883	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	24695539	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	24707973	NetAssetsOrFundBalancesEOY
Mission Description	BOYS AND GIRLS RESIDENCE	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4988347	Expense
Grants	300000	Grants
Description	BOYS RANCH-APPROXIMATELY 45 BOYS SERVED WITH AN AVERAGE RESIDENCY OF 38 MONTHS. GIRLS RANCH-APPROXIMATELY 39 GIRLS SERVED WITH AN AVERAGE RESIDENCY OF 52 MONTHS.	Description
Total Program Service Expense	4988347	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	false	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	true	RelatedOrgControlledEntity
Transaction Related Entity	true	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	27	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	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	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	false	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 (11 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	48000	0	0
TONY MILLER
SEC./ TREAS.	2.00	X	X	0	0	0
PATSY BURKS
BOARD MEMBER	2.00	X		0	0	0
BILLY EYSTER
BOARD MEMBER	2.00	X		0	0	0
JIM LEONARD
BOARD MEMBER	2.00	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	157005	0	26234
ROBERT L DUKE
BUSN. MGR.	40.00		X	81886	15000	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	286891	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	15000	TotalReportableCompFrmRltdOrgs
Total Other Compensation	26234	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Related Organizations	16533	RelatedOrganizations
All Other Contributions	6045937	AllOtherContributions
Total Contributions	6062470	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
BOARD PAYMENTS	81742	81742
EXPENSE REIMBURSEMENTS	37251		$37,251
MISCELLANOUS	2276		$2,276
EQUINE SALES	200		$200

Field	Value	IRS element (for citing)
Total Program Service Revenue	121469	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	340610	TotalRevenueColumn
Exclusion	$340,610	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	9555272	Securities
Other	20108	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	9085059	Securities
Other	13370	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	470213	Securities
Other	6738	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	476951	TotalRevenueColumn
Related Or Exempt Function Income	476951	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	7001500	TotalRevenueColumn
Related Or Exempt Function Income	558693	RelatedOrExemptFunctionIncome
Exclusion	$380,337	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	300000	Total
Program Services	300000	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1761997	Total
Program Services	1297205	ProgramServices
Management And General	285754	ManagementAndGeneral
Fundraising	179038	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	62516	Total
Program Services	39631	ProgramServices
Management And General	22885	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	413330	Total
Program Services	350730	ProgramServices
Management And General	10101	ManagementAndGeneral
Fundraising	52499	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	158530	Total
Program Services	101797	ProgramServices
Management And General	56733	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	27900	Total
Management And General	27900	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	51697	Total
Management And General	51697	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	83027	Total
Program Services	14434	ProgramServices
Management And General	68593	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	10780	Total
Program Services	1819	ProgramServices
Management And General	8961	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	2071	Total
Management And General	2071	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	459125	Total
Program Services	387286	ProgramServices
Management And General	66040	ManagementAndGeneral
Fundraising	5799	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	FundraisingFundraising	Management And GeneralManagementAndGeneral
RESIDENTS EXPENSES	688742	688742
EDUCATION TUITION AND FEE	673849	673849
FUNDRAISING/PROMOTIONAL	312431		312431
UTILITIES	281687	230547		51140

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1126446	Total
Program Services	902307	ProgramServices
Management And General	198408	ManagementAndGeneral
Fundraising	25731	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	6414128	Total
Program Services	4988347	ProgramServices
Management And General	850283	ManagementAndGeneral
Fundraising	575498	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	13732	BOY
EOY	9061	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	4758871	BOY
EOY	4484803	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	64337	BOY
EOY	63430	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	12224222	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	7345446	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5145069	BOY
EOY	4878776	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	12899150	BOY
EOY	13409192	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	540000	BOY
EOY	522750	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1557673	BOY
EOY	1552844	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	24978832	BOY
EOY	24920856	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	283293	BOY
EOY	212883	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	283293	BOY
EOY	212883	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	18742446	BOY
EOY	18788160	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1922241	BOY
EOY	1832620	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4030852	BOY
EOY	4087193	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	24695539	BOY
EOY	24707973	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	24978832	BOY
EOY	24920856	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	587372	ReconcilationRevenueExpenses
Reconcilation Other Changes	-574938	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
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	8357524	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6807430	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5915589	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6664082	CurrentTaxYearMinus1Year
Current Tax Year	6062470	CurrentTaxYear
Total	33807095	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8357524	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	6807430	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5915589	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6664082	CurrentTaxYearMinus1Year
Current Tax Year	6062470	CurrentTaxYear
Total	33807095	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	625500	AmountsSubstContributorsTotal
Public Support Total170	33181595	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	625281	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	444945	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	312450	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	370348	CurrentTaxYearMinus1Year
Current Tax Year	340610	CurrentTaxYear
Total	2093634	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	49060	CurrentTaxYearMinus1Year
Current Tax Year	2276	CurrentTaxYear
Total	51336	Total

Field	Value	IRS element (for citing)
Total Support	35952065	TotalSupport
Gross Receipts From Admissions Etc	81742	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.92290	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.91230	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

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS

Current Year CurrentYear

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 Minus1 Year CurrentYearMinus1Year

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 Minus2 Years CurrentYearMinus2Years

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	0.71170	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.28830	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	true	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	12500	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	12211722	OtherCostOrOtherBasis
Depreciation	7345446	Depreciation
Book Value	4878776	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	4878776	TotalOfBookValueLandBuildings

Other Assets OtherAssets (5 entries)

DescriptionDescription	Book ValueBookValue
CSV - LIFE INSURANCE	725328
OTHER RECEIVABLES	678872
BENEFICIAL INTEREST IN PERPETUAL TR	80724
PREPAID EXPENSES	38370
EMPLOYEE RECEIVABLE	29550

Field	Value	IRS element (for citing)
Total Book Value Other Assets	1552844	TotalBookValueOtherAssets
Total Revenue	7001500	TotalRevenue
Total Expenses	6414128	TotalExpenses
Excess Or Deficit For Year	587372	ExcessOrDeficitForYear
Other	-$574,938	OtherAmount
Total Adjustments	-574938	TotalAdjustments
Excess Or Deficit Per FS	12434	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	6426562	TotRevenueEtcAuditedFinclStmt
Other Revenues	-574938	OtherRevenues
Revenue Not Rptd F990	-574938	RevenueNotRptdF990
Revenue Subtotal	7001500	RevenueSubtotal
Total Revenue Per Form990	7001500	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	6414128	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	6414128	ExpensesSubtotal
Total Expenses Per Form990	6414128	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
INTENDED USES FOR ENDOWMENT FUNDS	SCHEDULE D, PAGE 2, PART V, LINE 4	TO PROVIDE EARNINGS TO SUPPORT OPERATION 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. THE RANCH'S FEDERAL INFORMATIONAL RETURNS FOR 2009, 2010 AND 2011 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED.
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	UNREALIZED LOSS ON ASSETS IN PERPETUAL TRUST -907 CHANGE IN SPLIT-INTEREST AGREEMENTS -4,659 UNREALIZED LOSS ON INVESTMENTS -570,792 NET GAIN - LIFE INSURANCE 1,420
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	UNREALIZED LOSS ON ASSETS IN PERPETUAL TRUST -907 CHANGE IN SPLIT-INTEREST AGREEMENTS -4,659 UNREALIZED LOSS ON INVESTMENTS -570,792 NET GAIN - LIFE INSURANCE 1,420

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	300000	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
Base Compensation Filing Org	129041	BaseCompensationFilingOrg
Bonus Filing Org	14889	BonusFilingOrg
Other Compensation Filing Org	13075	OtherCompensationFilingOrg
Deferred Comp Filing Org	25363	DeferredCompFilingOrg
Nontaxable Benefits Filing Org	871	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	183239	TotalCompensationFilingOrg
Comp Report Prior990 Filing Org	169155	CompReportPrior990FilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 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 MAKES A COPY OF THE RETURN AVAILABLE TO THE ORGANIZATION'S BOARD OF DIRECTORS IF THEY ARE INTERESTED IN REVIEWING.
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 271,985 PUBLIC EDUCATION PROGRAM 252,000 INSURANCE 233,112 RANCH EXPENSES 95,559 RESIDENTS PROFESSIONAL FE 76,337 INVESTMENT ADVISORY FEES 50,392 OTHER PROFESSIONAL FEES 49,354 OTHER LABOR 25,522 DUES AND SUBSCRIPTIONS 20,522 DATA PROCESSING 18,004 SEWAGE TREATMENT MAINTENA 12,782 ACTIVITIES 8,860 SPECIAL SERVICES 5,482 OTHER EXPENSES 4,677 PERSONNEL EXPENSES 1,494 PROPERTY TAXES 364

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	true	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
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 (3 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved
WESTBROOK CHRISTIAN SCHOOL
B	300000
LEGACY EDUCATIONAL FOUNDATION
C	16533
WESTBROOK CHRISTIAN SCHOOL
L	581000

BIG OAK RANCH INC: Form 990, tax year 2011

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

Program Service Revenue ProgramServiceRevenue (4 entries)

Investment Income InvestmentIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Gain Or Loss GainOrLoss

Net Gain Or Loss Investments NetGainOrLossInvestments

Total Revenue TotalRevenue

Grants To Domestic Orgs GrantsToDomesticOrgs

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Legal FeesForServicesLegal

Fees For Services Accounting FeesForServicesAccounting

Office Expenses OfficeExpenses

Travel Travel

Interest Interest

Depreciation Depletion DepreciationDepletion

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Pledges And Grants Receivable PledgesAndGrantsReceivable

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Investments Other Securities InvestmentsOtherSecurities

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Total170 Total170

Gross Investment Income170 GrossInvestmentIncome170

Other Income170 OtherIncome170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Current Year CurrentYear

Current Year Minus1 Year CurrentYearMinus1Year

Current Year Minus2 Years CurrentYearMinus2Years

Other Land Buildings OtherLandBuildings

Other Assets OtherAssets (5 entries)

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

Schedule I IRS990ScheduleI

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Address US AddressUS

Schedule J IRS990ScheduleJ

Form990 Schedule J Part II Form990ScheduleJPartII

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)

Comments