2011-06-16T16:02:44-05:00 2010-12-31 WILLIS BOATNER & WHITESIDE LLC 200 BROAD STREET 3RD FLOOR SUITE GADSDEN AL 359013714 990 2010-01-01 237413017 BIG OAK RANCH INC BIGO 2054676226 200 BROAD STREET 3RD FL STE ROOM/SUITE B GADSDEN AL 35901 ROBERT L DUKE 2054676226 2011-05-04 true ROGER C BOATNER 2565438902 2011-05-18 2010 2016-02-24 21:20:13Z 9620099 false X WWW.BIGOAK.ORG X 1974 AL BOYS AND GIRLS RESIDENCE 8 7 58 100 0 5915589 6664082 120177 125556 -234072 259580 0 5801694 7049218 306500 300000 0 2251725 2458029 0 561460 3768754 3731602 6326979 6489631 -525285 559587 23100363 24978832 138489 283293 22961874 24695539 BOYS AND GIRLS RESIDENCE false false 4997170 300000 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. 4997170 true true false false false false false false false true true false false true false true true false false false false false false false true false false true false true false false false false false false false false false false false false false true true true false false true 6 0 true 58 true false false false false false true true false false false false true false false false false X 8 7 false false false false false false false true true false false false true true false false true true false false X MR ROBERT L DUKE 2054676226 6000 SHELLEY DRIVE SPRINGVILLE ALABAMA AL 35146 MILLER WELBORN 10.00 X X 48000 0 0 TONY MILLER 2.00 X X 0 0 0 PATSY BURKS 2.00 X 0 0 0 BILLY EYSTER 2.00 X 0 0 0 JIM LEONARD 2.00 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 JOHN CROYLE 40.00 X 144873 0 24282 ROBERT L DUKE 40.00 X 25332 4830 0 218205 4830 24282 1 false true false 38300 28032 6597750 4841 6664082 BOARD PAYMENTS 76496 76496 EXPENSE REIMBURSEMENTS 39541 39541 MISCELLANOUS 9519 9519 125556 370348 370348 2459713 400 2570881 -111168 400 -110768 38300 7049218 76496 419408 300000 300000 1827277 1386719 267593 172965 110630 71981 38649 360494 259558 100936 159628 102395 57233 1000 1000 49214 49214 90537 16431 74106 13356 713 12643 95 95 528927 445533 77113 6281 RESIDENTS EXPENSES 673896 673896 EDUCATION TUITION AND FEE 654264 654264 FUNDRAISING/PROMOTIONAL 382214 382214 UTILITIES 300382 243483 56899 PUBLIC EDUCATION PROGRAM 262324 262324 775393 579873 195520 6489631 4997170 931001 561460 8849 13732 3687847 4758871 352021 64337 12095986 6950917 5468548 5145069 11721199 12899150 579250 540000 1282649 1557673 23100363 24978832 138489 283293 138489 283293 X 17553334 18742446 1456024 1922241 3952516 4030852 22961874 24695539 23100363 24978832 X 559587 1174078 X false true true X false X 7980490 8357524 6807430 5915589 6664082 35725115 7980490 8357524 6807430 5915589 6664082 35725115 1000690 34724425 534724 625281 444945 312450 370348 2287748 49060 49060 38061923 76496 0.91230 0.92410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false 12574491 74500 1286880 13935871 10137205 298895 2138391 12574491 11748823 1916250 -3527868 10137205 0.71080 0.28920 true false false 12500 12083486 6950917 5145069 5145069 CSV - LIFE INSURANCE 723908 OTHER RECEIVABLES 678872 BENEFICIAL INTEREST IN PERPETUAL TR 85383 PREPAID EXPENSES 37360 EMPLOYEE RECEIVABLE 32150 1557673 7049218 6489631 559587 1174078 1174078 1733665 8223296 1174078 1174078 7049218 7049218 6489631 6489631 6489631 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 LEGENDS OF BAMA 30300 30300 GOLF TOURNAMENT 8000 8000 38300 38300 false WESTBROOK CHRISTIAN SCHOOL SCHOOL 100 WESTMINISTER DR RAINBOW CITY AL 35906 630599635 3 300000 TO FUND SCHOOL OPER. 1 X X false false false false false false false false false JOHN CROYLE 129041 2482 13350 7891 16391 169155 156093 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 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 false true true false false false false false false false false false false false true false false false WESTBROOK CHRISTIAN SCHOOL B 300000 LEGACY EDUCATIONAL FOUNDATION C 28032 WESTBROOK CHRISTIAN SCHOOL L 584000