BIG OAK RANCH INC: Form 990, tax year 2025
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- Organization
- BIG OAK RANCH INC (EIN 23-7413017)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-08-31
- IRS object ID
- 202602439349300310
- Schema version
- 2025v4.2
- 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 L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-08-31T07:57:49-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 621114363 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HENDERSON HUTCHERSON & MCCULLOUGH PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 MARKET STREET | AddressLine1Txt |
| City | CHATTANOOGA | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237413017 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BIG OAK RANCH INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BIGO | BusinessNameControlTxt |
| Phone | 2054676226 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 JAKE MINTZ ROAD | AddressLine1Txt |
| City | GASDEN | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35905 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MAX REEVES | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 2054676226 | PhoneNum |
| Signature | 2026-08-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KIM HUSKEY CPA | PreparerPersonNm |
| PTIN | P00958962 | PTIN |
| Phone | 4237567771 | PhoneNum |
| Preparation | 2026-08-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MAX REEVES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 JAKE MINTZ ROAD | AddressLine1Txt |
| City | GASDEN | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35905 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $27,828,941 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BIGOAK.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Activity Or Mission | BOYS AND GIRLS RESIDENCE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 188 | TotalEmployeeCnt |
| Total Volunteers | 87 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $20,622,308 | PYContributionsGrantsAmt |
| CY Contributions Grants | $21,411,456 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,202,307 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,093,729 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,030,226 | PYOtherRevenueAmt |
| CY Other Revenue | $859,479 | CYOtherRevenueAmt |
| PY Total Revenue | $23,854,841 | PYTotalRevenueAmt |
| CY Total Revenue | $27,364,664 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $174,600 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $262,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,820,833 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,850,956 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $2,781,810 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,204,941 | PYOtherExpensesAmt |
| CY Other Expenses | $11,276,025 | CYOtherExpensesAmt |
| PY Total Expenses | $17,200,374 | PYTotalExpensesAmt |
| CY Total Expenses | $19,388,981 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,654,467 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,975,683 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $90,629,955 | TotalAssetsBOYAmt |
| Total Assets EOY | $99,981,939 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,326,721 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,078,053 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $89,303,234 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $98,903,886 | NetAssetsOrFundBalancesEOYAmt |
| Mission | BIG OAK RANCH EXISTS TO MEET THE NEEDS OF ABUSED, NEGLECTED AND ABANDONED CHILDREN BY GIVING THEM A SOLID, CHRISTIAN HOME AND A CHANCE TO REALIZE AND FULFILL GOD'S PLAN FOR THEIR LIVES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $14,196,876 | ExpenseAmt |
| Grant | $262,000 | GrantAmt |
| Desc | BOYS RANCH APPROXIMATELY 69 BOYS SERVED WITH AN AVERAGE RESIDENCY OF 42 MONTHS. GIRLS RANCH APPROXIMATELY 67 GIRLS SERVED WITH AN AVERAGE RESIDENCY OF 28 MONTHS. | Desc |
| Total Program Service Expenses | $14,196,876 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 123 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 188 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAX REEVES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2054676226 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 250 JAKE MINTZ ROAD | AddressLine1Txt |
| City | GASDEN | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35905 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| GREG BELCHER | |||||||
| FINANCE CHAIRMAN | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| JONATHAN BELCHER | |||||||
| BOARD MEMBER | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| WALTER EDGE JR | |||||||
| BOARD MEMBER | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| BILL RATLIFF | |||||||
| BOARD MEMBER | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| JERRY STEWART | |||||||
| BOARD MEMBER | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| J NICK WRIGHT | |||||||
| BOARD MEMBER | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| CRAIG BEATTY | |||||||
| CHAIRMAN | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| STEPHANIE SMITH | |||||||
| BOARD MEMBER | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN CANTRELL | |||||||
| CHIEF OPERATING OFFICER | 40.00 | $204,419 | $0 | $2,378 | Yes (X) | ||
| JOHN B CROYLE | |||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | $289,064 | $0 | $3,923 | Yes (X) | ||
| MAXWELL REEVES | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | $196,730 | $0 | $2,120 | Yes (X) | ||
| CATHERINE BROWN | |||||||
| EMPLOYEE | 40.00 | $121,995 | $0 | $1,643 | Yes (X) | ||
| RHONDA HINDMAN | |||||||
| EMPLOYEE | 40.00 | $125,686 | $0 | $0 | Yes (X) | ||
| JESSICA PHILLIPS | |||||||
| EMPLOYEE | 40.00 | $126,099 | $0 | $1,184 | Yes (X) | ||
| JASON SHOARS | |||||||
| EMPLOYEE | 40.00 | $252,052 | $0 | $1,894 | Yes (X) | ||
| ERIN WOODS | |||||||
| EMPLOYEE | 40.00 | $123,213 | $0 | $1,115 | Yes (X) | ||
| ROBERT DUKE | |||||||
| EMPLOYEE | 40.00 | $230,588 | $0 | $2,095 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,669,846 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $16,352 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $1,651,910 | FundraisingAmt |
| All Other Contributions | $19,759,546 | AllOtherContributionsAmt |
| Total Contributions | $21,411,456 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,768,758 | TotalRevenueColumnAmt |
| Exclusion | $4,768,758 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $189,832 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $189,832 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $189,832 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $189,832 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $343,602 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $18,631 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $324,971 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $324,971 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $324,971 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $1,090,351 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $1,651,910 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $445,646 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $644,705 | TotalRevenueColumnAmt |
| Exclusion | $644,705 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $24,942 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,942 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $24,942 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,364,664 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $539,745 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,413,463 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,000 | TotalAmt |
| Program Services | $262,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,669,846 | TotalAmt |
| Program Services | $1,152,194 | ProgramServicesAmt |
| Management And General | $283,874 | ManagementAndGeneralAmt |
| Fundraising | $233,778 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,224,036 | TotalAmt |
| Program Services | $2,914,585 | ProgramServicesAmt |
| Management And General | $718,086 | ManagementAndGeneralAmt |
| Fundraising | $591,365 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,510,904 | TotalAmt |
| Program Services | $1,208,725 | ProgramServicesAmt |
| Management And General | $166,199 | ManagementAndGeneralAmt |
| Fundraising | $135,980 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $446,170 | TotalAmt |
| Program Services | $303,395 | ProgramServicesAmt |
| Management And General | $80,311 | ManagementAndGeneralAmt |
| Fundraising | $62,464 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $885 | TotalAmt |
| Program Services | $603 | ProgramServicesAmt |
| Management And General | $282 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,917 | TotalAmt |
| Program Services | $42,885 | ProgramServicesAmt |
| Management And General | $20,032 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,365 | TotalAmt |
| Program Services | $45,917 | ProgramServicesAmt |
| Management And General | $21,448 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,849 | TotalAmt |
| Program Services | $2,624 | ProgramServicesAmt |
| Management And General | $1,225 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,919 | TotalAmt |
| Program Services | $134,222 | ProgramServicesAmt |
| Management And General | $62,697 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $913,596 | TotalAmt |
| Program Services | $306,752 | ProgramServicesAmt |
| Management And General | $300,847 | ManagementAndGeneralAmt |
| Fundraising | $305,997 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $666,051 | TotalAmt |
| Program Services | $596,187 | ProgramServicesAmt |
| Management And General | $69,864 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,644,218 | TotalAmt |
| Program Services | $2,088,932 | ProgramServicesAmt |
| Management And General | $449,517 | ManagementAndGeneralAmt |
| Fundraising | $105,769 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $715,939 | TotalAmt |
| Program Services | $660,813 | ProgramServicesAmt |
| Management And General | $55,126 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| SUPPORT | $2,192,424 | $2,192,424 | |
| FUNDRAISING AND PROMOTI | $1,346,457 | $1,346,457 | |
| EDUCATION AND EDIFICATI | $1,076,645 | $1,076,645 | |
| RANCH OPERATIONS | $519,294 | $519,294 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $869,466 | TotalAmt |
| Program Services | $688,679 | ProgramServicesAmt |
| Management And General | $180,787 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,388,981 | TotalAmt |
| Program Services | $14,196,876 | ProgramServicesAmt |
| Management And General | $2,410,295 | ManagementAndGeneralAmt |
| Fundraising | $2,781,810 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,115 | BOYAmt |
| EOY | $58,425 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,254,965 | BOYAmt |
| EOY | $6,059,543 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $321,821 | BOYAmt |
| EOY | $142,529 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $50,405,310 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $16,119,850 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,002,239 | BOYAmt |
| EOY | $34,285,460 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,524,646 | BOYAmt |
| EOY | $57,761,584 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,284,349 | BOYAmt |
| EOY | $1,284,349 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,771 | BOYAmt |
| EOY | $73,559 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194,049 | BOYAmt |
| EOY | $316,490 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,629,955 | BOYAmt |
| EOY | $99,981,939 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $873,361 | BOYAmt |
| EOY | $784,252 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $453,360 | BOYAmt |
| EOY | $293,801 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,326,721 | BOYAmt |
| EOY | $1,078,053 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,010,242 | BOYAmt |
| EOY | $73,389,036 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,292,992 | BOYAmt |
| EOY | $25,514,850 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,303,234 | BOYAmt |
| EOY | $98,903,886 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,629,955 | BOYAmt |
| EOY | $99,981,939 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $7,975,683 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,624,969 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,016,860 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,406,583 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,877,246 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,885,789 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,512,958 | CurrentTaxYearAmt |
| Total | $102,699,436 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,016,860 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,406,583 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,877,246 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,885,789 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,512,958 | CurrentTaxYearAmt |
| Total | $102,699,436 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $9,122,923 | SubstantialContributorsTotAmt |
| Public Support Total170 | $93,576,513 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $602,027 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $736,396 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,762,628 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,231,212 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,881,771 | CurrentTaxYearAmt |
| Total | $10,214,034 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $112,913,470 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $714,691 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.82870 | PublicSupportCY170Pct |
| Public Support PY170 | 0.83170 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $41,875,485 | BeginningYearBalanceAmt |
| Contributions | $1,837,968 | ContributionsAmt |
| Investment Earnings Or Losses | $4,467,295 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $48,180,748 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,338,236 | BeginningYearBalanceAmt |
| Contributions | $216,115 | ContributionsAmt |
| Investment Earnings Or Losses | $3,321,134 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $41,875,485 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $33,070,431 | BeginningYearBalanceAmt |
| Contributions | $69,204 | ContributionsAmt |
| Investment Earnings Or Losses | $5,198,601 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $38,338,236 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,070,192 | BeginningYearBalanceAmt |
| Contributions | $234,649 | ContributionsAmt |
| Investment Earnings Or Losses | -$5,234,410 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $33,070,431 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $31,442,167 | BeginningYearBalanceAmt |
| Contributions | $24,850 | ContributionsAmt |
| Investment Earnings Or Losses | $6,603,175 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $38,070,192 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.70326 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.26623 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.03051 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,675,536 | OtherCostOrOtherBasisAmt |
| Book Value | $3,675,536 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,132,873 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,215,350 | DepreciationAmt |
| Book Value | $24,917,523 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $845,176 | OtherCostOrOtherBasisAmt |
| Depreciation | $529,898 | DepreciationAmt |
| Book Value | $315,278 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,899,727 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,374,602 | DepreciationAmt |
| Book Value | $3,525,125 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,851,998 | OtherCostOrOtherBasisAmt |
| Book Value | $1,851,998 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $34,285,460 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RELATED PARTY PAYABLE - WCS | Desc |
| Amt | $293,801 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $293,801 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $29,435,278 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,624,968 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $445,646 | OtherRevenueAmt |
| Revenue Not Reported | $2,070,614 | RevenueNotReportedAmt |
| Revenue Subtotal | $27,364,664 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $27,364,664 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $19,834,627 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $445,646 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $445,646 | ExpensesNotReportedAmt |
| Expenses Subtotal | $19,388,981 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $19,388,981 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE RANCH IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE 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. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | LEGENDS CLASSIC | Event1Nm |
| Gross Receipts Event1 | $1,664,151 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $794,300 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $869,851 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $273,560 | OtherDirectExpensesEvent1Amt |
| Event2 | LEGENDS HUNTSVILLE | Event2Nm |
| Gross Receipts Event2 | $687,500 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $492,500 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $195,000 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $95,894 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $390,610 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $365,110 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $25,500 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $76,192 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $2,742,261 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $1,651,910 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $1,090,351 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $445,646 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $445,646 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $644,705 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTBROOK CHRISTIAN SCHOOL | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 WESTMINISTER DR | AddressLine1Txt |
| City | RAINBOW CITY | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 35906 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 630599635 | RecipientEIN |
| IRC Section | 3 | IRCSectionDesc |
| Cash Grant | $262,000 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | TO FUND SCHOOL OPERATIONS | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION MAINTAINS RECORDS OF HOW GRANTS ARE USED THROUGH THE WESTBROOK CHRISTIAN SCHOOL (WCS). APPLICATIONS ARE REQUIRED EACH QUARTER. THESE MUST INCLUDE A NARRATIVE EXPLAINING HOW PRIOR GRANTS WERE UTILIZED AND THE BUDGET AND EXPECTED USE FOR FUTURE GRANTS. WHILE THE MONITORING PROCESS IS FAIRLY SIMPLE, THE ORGANIZATION MONITORS THAT ALL FUNDS ARE APPROPRIATELY USED TO FURTHER THE MISSION OF WCS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOHN B CROYLE | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $200,000 | $0 | $61,539 | $0 | $27,525 | $0 | $3,923 | $0 | $0 | $0 | $292,987 | $0 | $0 | $0 |
| JASON SHOARS | ||||||||||||||
| EMPLOYEE | $77,056 | $0 | $49,220 | $0 | $125,776 | $0 | $1,894 | $0 | $0 | $0 | $253,946 | $0 | $0 | $0 |
| ROBERT DUKE | ||||||||||||||
| EMPLOYEE | $135,675 | $0 | $4,000 | $0 | $90,913 | $0 | $2,095 | $0 | $0 | $0 | $232,683 | $0 | $0 | $0 |
| STEPHEN CANTRELL | ||||||||||||||
| CHIEF OPERATING OFFICER | $112,762 | $0 | $45,775 | $0 | $45,882 | $0 | $2,378 | $0 | $0 | $0 | $206,797 | $0 | $0 | $0 |
| MAXWELL REEVES | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $147,004 | $0 | $33,924 | $0 | $15,802 | $0 | $2,120 | $0 | $0 | $0 | $198,850 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| BRODIE CROYLE | |||
| FAMILY MEMBER | $289,190 | COMPENSATION | 0 |
| KELLI CROYLE | |||
| FAMILY MEMBER | $96,156 | COMPENSATION | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V: | FormAndLineReferenceDesc |
| Explanation | BRODIE CROYLE IS THE SON OF JOHN CROYLE, THE FOUNDER OF THE ORGANIZATION, AND IS THE CHIEF EXECUTIVE OFFICER. KELLI CROYLE IS THE WIFE OF THE CHIEF EXECUTIVE DIRECTOR, DAUGHTER-IN-LAW OF JOHN CROYLE, AND IS THE ASCEND PROGRAM DIRECTOR. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, 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 AND APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS REVIEW AND APPROVE THE CHIEF EXECUTIVE OFFICER'S COMPENSATION USING JUDGMENT AND SALARY INFORMATION FROM GUIDESTAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE PROVIDED TO THE BUSINESS MANAGER UPON REQUEST. |
| FORM 990, PART XII, LINE 2C | THE OVERSIGHT PROCESS AND SELECTION HAS NOT CHANGED DURING THE YEAR. THE CURRENT YEAR HAD AN AUDIT OF THE FINANCIAL STATEMENTS AS IN THE PRIOR YEARS. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| WESTBROOK CHRISTIAN SCHOOL | |||||||||
| 100 WESTMINISTER DR | RAINBOW CITY | AL | 35906 | 630599635 | SCHOOL | AL | 501(C)(3) | LINE 2 | 0 |
| LEGACY EDUCATIONAL FOUNDATION | |||||||||
| PO BOX 507 | SPRINGVILLE | AL | 35146 | 202039788 | EDUCATION | AL | 501(C)(3) | LINE 7 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| WESTBROOK CHRISTIAN SCHOOL | ||
| B | $262,000 | CASH AMOUNT |
| WESTBROOK CHRISTIAN SCHOOL | ||
| M | $1,341,721 | CASH AMOUNT |
| WESTBROOK CHRISTIAN SCHOOL | ||
| D | -$293,801 | CASH AMOUNT |
Comments