Big Oak Ranch Inc

Nonprofit profile at a glance

EIN
237413017
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Gasden, AL, USA
Phone
2054676226
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Group Homes

Official website

Reported finances

Revenue
$27,364,664
Expenses
$19,388,981
Assets
$99,981,939
Liabilities
$1,078,053

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • JOHN B CROYLE (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • JOHN B CROYLE (CHIEF EXECUTIVE OFFICER): $292,987 total reported compensation
  • JASON SHOARS (EMPLOYEE): $253,946 total reported compensation
  • ROBERT DUKE (EMPLOYEE): $232,683 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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.

What it reported doing in 2025

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.

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 77
  • Accountability: 95
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.9%; rating input score 61
  • Program expense ratio: 73.2%; rating input score 73
  • Fundraising efficiency: $7.7 raised per $1 spent on fundraising; rating input score 25; 25th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 29.1%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 5.16; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 8.7%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 9.7% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 60.9% of revenue deployed · 73.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $14.2M in reported program spending
  • Leadership: top reported pay $293K · 17 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 25/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.