Broken Shackle Ranch Inc

Nonprofit profile at a glance

EIN
581684656
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Davisboro, GA, USA
Phone
4783486555
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$3,112,012
Expenses
$2,483,968
Assets
$1,927,346
Liabilities
$433,769

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

Leadership & pay

5 people listed

Executive titles in this filing

  • DAVID COBB (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DAVID COBB (EXECUTIVE DIRECTOR): $71,510 total reported compensation
  • GARY COBB (DIRECTOR/FOUNDER): $28,967 total reported compensation

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

Overview

Mission

Boys juvenile detention home provide educational, vocational and life-skills training to approximately 25 boys in the juvenile detention system.

What it reported doing in 2025

To rehabilitate juvenile boys thru education, vocational and life-skills training.

Operating model

Revenue model
Grant-funded. 86% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 100
  • Accountability: 72
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.5%; rating input score 68
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 20.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 7.2% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 67.5% of revenue deployed · 84.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $72K · 5 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 9 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

Key Signals

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

  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.