Civic Intelligence

Broken Shackle Ranch Inc.

EIN 58-1684656 • 501(c)3 • Davisboro, GA

Pub. 78 Eligible

Profile

Boy's juvenile detention home

1542 Francis Bridge RoadDavisboro, GA 31018-5620

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.36x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.19x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

71st percentile

14%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

56th percentile

10%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$1,344,255

Up $589,604 (+78%) from 2023

Liabilities

Up

$478,721

Up $268,547 (+128%) from 2023

Net Assets

Up

$865,534

Up $321,057 (+59%) from 2023

Revenue

Up

$2,586,061

Up $236,459 (+10%) from 2023

Expenses

Down

$2,287,513

Down $126,017 (-5.2%) from 2023

Net Income

Up

$298,548

Up $362,476 (+567%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $607,642Liabilities 2011: $341,967Net Assets 2011: $265,6752011Assets 2012: $659,333Liabilities 2012: $321,001Net Assets 2012: $338,3322012Assets 2013: $709,234Liabilities 2013: $309,048Net Assets 2013: $400,1862013Assets 2014: $705,405Liabilities 2014: $338,665Net Assets 2014: $366,7402014Assets 2015: $669,635Liabilities 2015: $300,820Net Assets 2015: $368,8152015Assets 2016: $630,560Liabilities 2016: $311,443Net Assets 2016: $319,1172016Assets 2017: $860,641Liabilities 2017: $319,936Net Assets 2017: $540,7052017Assets 2018: $753,071Liabilities 2018: $286,722Net Assets 2018: $466,3492018Assets 2019: $772,798Liabilities 2019: $334,007Net Assets 2019: $438,7912019Assets 2020: $966,099Liabilities 2020: $629,179Net Assets 2020: $336,9202020Assets 2021: $988,593Liabilities 2021: $483,752Net Assets 2021: $504,8412021Assets 2022: $1,043,052Liabilities 2022: $434,646Net Assets 2022: $608,4062022Assets 2023: $754,651Liabilities 2023: $210,174Net Assets 2023: $544,4772023Assets 2024: $1,344,255Liabilities 2024: $478,721Net Assets 2024: $865,5342024

Highlighted filing

2024

Assets$1,344,255
Liabilities$478,721
Net Assets$865,534

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,467,666Expenses 2011: $1,477,385Net Income 2011: -$9,7192011Revenue 2012: $1,463,647Expenses 2012: $1,390,992Net Income 2012: $72,6552012Revenue 2013: $1,487,273Expenses 2013: $1,425,413Net Income 2013: $61,8602013Revenue 2014: $1,513,486Expenses 2014: $1,546,933Net Income 2014: -$33,4472014Revenue 2015: $1,525,302Expenses 2015: $1,523,226Net Income 2015: $2,0762015Revenue 2016: $1,516,482Expenses 2016: $1,566,179Net Income 2016: -$49,6972016Revenue 2017: $1,864,522Expenses 2017: $1,642,934Net Income 2017: $221,5882017Revenue 2018: $1,673,131Expenses 2018: $1,747,487Net Income 2018: -$74,3562018Revenue 2019: $1,783,773Expenses 2019: $1,811,333Net Income 2019: -$27,5602019Revenue 2020: $1,762,776Expenses 2020: $1,864,647Net Income 2020: -$101,8712020Revenue 2021: $2,011,537Expenses 2021: $1,843,616Net Income 2021: $167,9212021Revenue 2022: $2,128,153Expenses 2022: $2,024,588Net Income 2022: $103,5652022Revenue 2023: $2,349,602Expenses 2023: $2,413,530Net Income 2023: -$63,9282023Revenue 2024: $2,586,061Expenses 2024: $2,287,513Net Income 2024: $298,5482024

Highlighted filing

2024

Revenue$2,586,061
Expenses$2,287,513
Net Income$298,548

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.34$0.48$0.87$2.59$2.29$0.30
2023Detailed filing. Detailed filing data is available for this year.$0.75$0.21$0.54$2.35$2.41$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.43$0.61$2.13$2.02$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.48$0.50$2.01$1.84$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.63$0.34$1.76$1.86$0.10
2019Summary only. Only limited summary data is available for this year.$0.77$0.33$0.44$1.78$1.81$0.03
2018Summary only. Only limited summary data is available for this year.$0.75$0.29$0.47$1.67$1.75$0.07
2017Summary only. Only limited summary data is available for this year.$0.86$0.32$0.54$1.86$1.64$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.31$0.32$1.52$1.57$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.30$0.37$1.53$1.52$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.34$0.37$1.51$1.55$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.71$0.31$0.40$1.49$1.43$0.06
2012Summary only. Only limited summary data is available for this year.$0.66$0.32$0.34$1.46$1.39$0.07
2011Summary only. Only limited summary data is available for this year.$0.61$0.34$0.27$1.47$1.48$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$2,586,061
Mission and Program Overview

Mission

Boy's juvenile detention home

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$564,837$1,223,593▲ $658,756
Cash and Non-Interest-Bearing Accounts$180,224$113,858▼ $66,366
Pledges and Grants Receivable$9,590$6,804▼ $2,786
Total Assets$754,651$1,344,255▲ $589,604
Liabilities
Mortgage Notes Payable Secured by Investment Property$179,274$415,140▲ $235,866
Accounts Payable and Accrued Expenses$30,900$63,581▲ $32,681
Total Liabilities$210,174$478,721▲ $268,547
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$544,477$865,534▲ $321,057
Total Net Assets Fund Balance$544,477$865,534▲ $321,057
Total Liabilities and Net Assets / Fund Balance$754,651$1,344,255▲ $589,604

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$309,433$577,382$886,815
Equipment$308,623$548,712$857,335
Other Land Buildings$503,623-$503,623
Land$101,914-$101,914
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David CobbExecutive DirectorFT$53,291$53,291
Gary CobbDirector/founderFT$23,447$23,447

Board Members and Trustees

NameTitle
Kati EverettBoard Member
Mitch SheppardBoard Member
Paul TurnerBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,586,061
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$432,862
Change in Net Assets
$298,548

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,586,061
Total Revenue per Audited Statements
$2,586,061
Total Revenue per Form 990
$2,586,061
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,238,843
Other Expenses$1,048,670
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$764,086$211,994$0$976,080
Occupancy$296,022$22,334$0$318,356
Other Employee Benefits$137,116$52,720$0$189,836
All Other Expenses$151,921$35,541$0$187,462
Insurance$125,107$0$0$125,107
Travel$109,807$8,715$0$118,522
Depreciation Depletion$54,924$23,539$0$78,463
Payroll Taxes$72,927$0$0$72,927
Interest$27,677$0$0$27,677
Other Expenses$11,493$0$0$11,493
Advertising$3,517$6,975$0$10,492
Office Expenses$6,310$1,676$0$7,986
Information Technology$1$6,685$0$6,686
Fees for Services Legal$0$775$0$775
Fees for Services Accounting$0$98$0$98
Total Functional Expenses$1,913,478$374,035$0$2,287,513

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,287,513
Total Expenses per Audited Statements$2,287,513
Total Expenses per Form 990$2,287,513
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Broken Shackle Ranch Inc
EIN
58-1684656
Phone
4783486555
Address
1542 FRANCIS BRIDGE ROAD, DAVISBORO, GA 31018-5620

Signing Officer

Name
David Cobb
Title
Director
Phone
4783486555
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Cobb
Formed
1970
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
41
Volunteers
20

Preparer

Firm
Wright & Wright PC
Address
PO Box 1014, Sandersville, GA 31082
Preparer
Brian K Wright
Phone
4785526146
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Copies provided in local office

Pt V, Line 3B

Organization depends on contributions and has no business unrelated income.

Pt XII, Line 2C

Accountant reviews audit and form 990 with board of directors.

Pt VI, Line 15A

Thru board of directors and annual budget process.

Pt VI, Line 19

Upon written request at 1542 francis bridge rd, davisboro, ga. 31082

Pt VI, Line 8A

Thru regular board meetings.

Pt VI, Line 2

Administrator is child of executive director and supervisor is spouse of executive director.

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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02349602
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt01103128
IRS990/PYOtherRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-63928
IRS990/PYSalariesCompEmpBnftPaidAmt01310402
IRS990/PYTotalExpensesAmt02413530
IRS990/PYTotalRevenueAmt02349602
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0298548
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02586061
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02586061
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02349602
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02128153
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02011537
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01762776
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010838129
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt010838129
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02586061
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02349602
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02128153
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02011537
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01762776
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010838129
IRS990ScheduleA/TotalSupportAmt010838129
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0309433
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0577382
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0886815
IRS990ScheduleD/EquipmentGrp/BookValueAmt0308623
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0548712
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0857335
IRS990ScheduleD/ExpensesSubtotalAmt02287513
IRS990ScheduleD/LandGrp/BookValueAmt0101914
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0101914
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0503623
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0503623
IRS990ScheduleD/RevenueSubtotalAmt02586061
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01223593
IRS990ScheduleD/TotalExpensesPerForm990Amt02287513
IRS990ScheduleD/TotalRevenuePerForm990Amt02586061
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02586061
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02287513
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES PROVIDED IN LOCAL OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION DEPENDS ON CONTRIBUTIONS AND HAS NO BUSINESS UNRELATED INCOME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTANT REVIEWS AUDIT AND FORM 990 WITH BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THRU BOARD OF DIRECTORS AND ANNUAL BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON WRITTEN REQUEST AT 1542 FRANCIS BRIDGE RD, DAVISBORO, GA. 31082
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THRU REGULAR BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ADMINISTRATOR IS CHILD OF EXECUTIVE DIRECTOR AND SUPERVISOR IS SPOUSE OF EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt V, Line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 2
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalAssetsGrp/BOYAmt0754651
IRS990/TotalAssetsGrp/EOYAmt01344255
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02586061
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0374035
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01913478
IRS990/TotalFunctionalExpensesGrp/TotalAmt02287513
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0210174
IRS990/TotalLiabilitiesEOYAmt0478721
IRS990/TotalLiabilitiesGrp/BOYAmt0210174
IRS990/TotalLiabilitiesGrp/EOYAmt0478721
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0544477
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0865534
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01913478
IRS990/TotalReportableCompFromOrgAmt076738
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02586061
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0754651
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01344255
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt08715
IRS990/TravelGrp/ProgramServicesAmt0109807
IRS990/TravelGrp/TotalAmt0118522
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02598 BREEZY HILL RD
IRS990/USAddress/CityNm0DAVISBORO
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031018
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID COBB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04783486555
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BROKEN SHACKLE RANCH INC
ReturnHeader/Filer/BusinessNameControlTxt0BROK
ReturnHeader/Filer/EIN0581684656
ReturnHeader/Filer/PhoneNum04783486555
ReturnHeader/Filer/USAddress/AddressLine1Txt01542 FRANCIS BRIDGE ROAD

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