BIG OAK RANCH INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: BIG OAK RANCH INC (EIN 23-7413017)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-06-16
IRS object ID: 201131679349300623
Schema version: 2010v3.2
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 G
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-06-16T16:02:44-05:00	Timestamp
Tax Period End Date	2010-12-31	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	2010-01-01	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	2011-05-04	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ROGER C BOATNER	Name
Phone	2565438902	Phone
Date Prepared	2011-05-18	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	9620099	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	7	NbrIndependentVotingMembers
Total Nbr Employees	58	TotalNbrEmployees
Total Nbr Volunteers	100	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	5915589	ContributionsGrantsPriorYear
Contributions Grants Current Year	6664082	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	120177	ProgramServiceRevenuePriorYear
Program Service Revenue CY	125556	ProgramServiceRevenueCY
Investment Income Prior Year	-234072	InvestmentIncomePriorYear
Investment Income Current Year	259580	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	5801694	TotalRevenuePriorYear
Total Revenue Current Year	7049218	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	306500	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	300000	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2251725	SalariesEtcPriorYear
Salaries Etc Current Year	2458029	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	561460	TotalFundrsngExpCurrentYear
Other Expense Prior Year	3768754	OtherExpensePriorYear
Other Expenses Current Year	3731602	OtherExpensesCurrentYear
Total Expenses Prior Year	6326979	TotalExpensesPriorYear
Total Expenses Current Year	6489631	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-525285	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	559587	RevenuesLessExpensesCY
Total Assets BOY	23100363	TotalAssetsBOY
Total Assets EOY	24978832	TotalAssetsEOY
Total Liabilities BOY	138489	TotalLiabilitiesBOY
Total Liabilities EOY	283293	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	22961874	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	24695539	NetAssetsOrFundBalancesEOY
Mission Description	BOYS AND GIRLS RESIDENCE	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	4997170	Expense
Grants	300000	Grants
Description	BOYS RANCH-APPROXIMATELY 48 BOYS SERVED WITH AN AVERAGE RESIDENCY OF 37 MONTHS. GIRLS RANCH-APPROXIMATELY 40 GIRLS SERVED WITH AN AVERAGE RESIDENCY OF THREE YEARS.	Description
Total Program Service Expense	4997170	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	true	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	6	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	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
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	7	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	true	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 (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	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
JOHN CROYLE
EXEC. DIR.	40.00		X	144873	0	24282
ROBERT L DUKE
BUSN. MGR.	40.00		X	25332	4830	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	218205	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	4830	TotalReportableCompFrmRltdOrgs
Total Other Compensation	24282	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	38300	FundraisingEvents
Related Organizations	28032	RelatedOrganizations
All Other Contributions	6597750	AllOtherContributions
Noncash Contributions	4841	NoncashContributions
Total Contributions	6664082	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
BOARD PAYMENTS	76496	76496
EXPENSE REIMBURSEMENTS	39541		$39,541
MISCELLANOUS	9519		$9,519

Field	Value	IRS element (for citing)
Total Program Service Revenue	125556	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	370348	TotalRevenueColumn
Exclusion	$370,348	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	2459713	Securities
Other	400	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	2570881	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-111168	Securities
Other	400	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-110768	TotalRevenueColumn

Field	Value	IRS element (for citing)
Cntrbtns Rprtd Fundraising Events	38300	CntrbtnsRprtdFundraisingEvents

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	7049218	TotalRevenueColumn
Related Or Exempt Function Income	76496	RelatedOrExemptFunctionIncome
Exclusion	$419,408	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	1827277	Total
Program Services	1386719	ProgramServices
Management And General	267593	ManagementAndGeneral
Fundraising	172965	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	110630	Total
Program Services	71981	ProgramServices
Management And General	38649	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	360494	Total
Program Services	259558	ProgramServices
Management And General	100936	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	159628	Total
Program Services	102395	ProgramServices
Management And General	57233	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	1000	Total
Management And General	1000	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	49214	Total
Management And General	49214	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	90537	Total
Program Services	16431	ProgramServices
Management And General	74106	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	13356	Total
Program Services	713	ProgramServices
Management And General	12643	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	95	Total
Management And General	95	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	528927	Total
Program Services	445533	ProgramServices
Management And General	77113	ManagementAndGeneral
Fundraising	6281	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	FundraisingFundraising	Management And GeneralManagementAndGeneral
RESIDENTS EXPENSES	673896	673896
EDUCATION TUITION AND FEE	654264	654264
FUNDRAISING/PROMOTIONAL	382214		382214
UTILITIES	300382	243483		56899
PUBLIC EDUCATION PROGRAM	262324	262324

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	775393	Total
Program Services	579873	ProgramServices
Management And General	195520	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	6489631	Total
Program Services	4997170	ProgramServices
Management And General	931001	ManagementAndGeneral
Fundraising	561460	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	8849	BOY
EOY	13732	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3687847	BOY
EOY	4758871	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	352021	BOY
EOY	64337	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	12095986	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	6950917	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5468548	BOY
EOY	5145069	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	11721199	BOY
EOY	12899150	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	579250	BOY
EOY	540000	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1282649	BOY
EOY	1557673	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	23100363	BOY
EOY	24978832	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	138489	BOY
EOY	283293	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	138489	BOY
EOY	283293	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	17553334	BOY
EOY	18742446	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1456024	BOY
EOY	1922241	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3952516	BOY
EOY	4030852	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	22961874	BOY
EOY	24695539	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	23100363	BOY
EOY	24978832	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	559587	ReconcilationRevenueExpenses
Reconcilation Other Changes	1174078	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	7980490	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8357524	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	6807430	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5915589	CurrentTaxYearMinus1Year
Current Tax Year	6664082	CurrentTaxYear
Total	35725115	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	7980490	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8357524	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	6807430	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5915589	CurrentTaxYearMinus1Year
Current Tax Year	6664082	CurrentTaxYear
Total	35725115	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	1000690	AmountsSubstContributorsTotal
Public Support Total170	34724425	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	534724	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	625281	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	444945	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	312450	CurrentTaxYearMinus1Year
Current Tax Year	370348	CurrentTaxYear
Total	2287748	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year	49060	CurrentTaxYear
Total	49060	Total

Field	Value	IRS element (for citing)
Total Support	38061923	TotalSupport
Gross Receipts From Admissions Etc	76496	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.91230	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.92410	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	12574491	BeginningOfYearBalance
Contributions	74500	Contributions
Investment Earnings Or Losses	1286880	InvestmentEarningsOrLosses
End Of Year Balance	13935871	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

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

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	11748823	BeginningOfYearBalance
Contributions	1916250	Contributions
Investment Earnings Or Losses	-3527868	InvestmentEarningsOrLosses
End Of Year Balance	10137205	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.71080	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.28920	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	12083486	OtherCostOrOtherBasis
Depreciation	6950917	Depreciation
Book Value	5145069	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	5145069	TotalOfBookValueLandBuildings

Other Assets OtherAssets (5 entries)

DescriptionDescription	Book ValueBookValue
CSV - LIFE INSURANCE	723908
OTHER RECEIVABLES	678872
BENEFICIAL INTEREST IN PERPETUAL TR	85383
PREPAID EXPENSES	37360
EMPLOYEE RECEIVABLE	32150

Field	Value	IRS element (for citing)
Total Book Value Other Assets	1557673	TotalBookValueOtherAssets
Total Revenue	7049218	TotalRevenue
Total Expenses	6489631	TotalExpenses
Excess Or Deficit For Year	559587	ExcessOrDeficitForYear
Other	$1,174,078	OtherAmount
Total Adjustments	1174078	TotalAdjustments
Excess Or Deficit Per FS	1733665	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	8223296	TotRevenueEtcAuditedFinclStmt
Other Revenues	1174078	OtherRevenues
Revenue Not Rptd F990	1174078	RevenueNotRptdF990
Revenue Subtotal	7049218	RevenueSubtotal
Total Revenue Per Form990	7049218	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	6489631	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	6489631	ExpensesSubtotal
Total Expenses Per Form990	6489631	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 ADOPTED THE PROVISIONS OF FASB ASC 740-10 (FIN 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES), ON JANUARY 1, 2009. THERE WERE NO ADJUSTMENTS AS A RESULT OF THE IMPLEMENTATION. 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 RECOGNIZES ACCRUED INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES. THE RANCH'S FEDERAL INFORMATIONAL RETURNS FOR 2008, 2009 AND 2010 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 GAIN ON ASSETS IN PERPETUAL TRUST 6,799 CHANGE IN SPLIT-INTEREST AGREEMENTS 3,836 UNREALIZED GAINS ON INVESTMENTS 1,070,929 NET GAIN - LIFE INSURANCE 92,514
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	UNREALIZED GAIN ON ASSETS IN PERPETUAL TRUST 6,799 CHANGE IN SPLIT-INTEREST AGREEMENTS 3,836 UNREALIZED GAINS ON INVESTMENTS 1,070,929 NET GAIN - LIFE INSURANCE 92,514

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	LEGENDS OF BAMA	NameOfEvent1
Gross Receipts Event1	30300	GrossReceiptsEvent1
Charitable Contributions Event1	30300	CharitableContributionsEvent1
Name Of Event2	GOLF TOURNAMENT	NameOfEvent2
Gross Receipts Event2	8000	GrossReceiptsEvent2
Charitable Contributions Event2	8000	CharitableContributionsEvent2
Gross Receipts Total	38300	GrossReceiptsTotal
Charitable Contributions Total	38300	CharitableContributionsTotal

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	2482	BonusFilingOrg
Other Compensation Filing Org	13350	OtherCompensationFilingOrg
Deferred Comp Filing Org	7891	DeferredCompFilingOrg
Nontaxable Benefits Filing Org	16391	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	169155	TotalCompensationFilingOrg
Comp Report Prior990 Filing Org	156093	CompReportPrior990FilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
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 24F	INSURANCE 217,752 VEHICLE EXPENSES 205,814 RANCH EXPENSES 82,024 RESIDENTS PROFESSIONAL FE 75,420 DATA PROCESSING 57,899 INVESTMENT ADVISORY FEES 40,482 OTHER PROFESSIONAL FEES 35,871 DUES AND SUBSCRIPTIONS 14,793 OTHER LABOR 14,440 SEWAGE TREATMENT MAINTENA 14,070 PERSONNEL EXPENSES 9,601 ACTIVITIES 3,593 SPECIAL SERVICES 2,090 OTHER EXPENSES 775 EMPLOYEE RECRUITMENT 405 PROPERTY TAXES 364
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 5	UNREALIZED GAIN ON ASSETS IN PERPETUAL TRUST 6,799 CHANGE IN SPLIT-INTEREST AGREEMENTS 3,836 UNREALIZED GAINS ON INVESTMENTS 1,070,929 NET GAIN - LIFE INSURANCE 92,514

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	501	2	N/A	false
LEGACY EDUCATIONAL FOUNDATION
PO BOX 507	SPRINGVILLE	AL	35146	202039788	EDUCATION	AL	501	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	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	true	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	28032
WESTBROOK CHRISTIAN SCHOOL
L	584000

BIG OAK RANCH INC: Form 990, tax year 2010

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 (10 entries)

Program Service Revenue ProgramServiceRevenue (3 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 (5 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 G IRS990ScheduleG

Events Information EventsInformation

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