Civic Intelligence

Broken Shackle Ranch Inc.

990 • Fiscal year 2022 • EIN 58-1684656

Jan 01, 2022 to Dec 31, 2022 • Filed on May 09, 2023

1542 Francis Bridge RoadDavisboro, GA 31018-5620

(478) 348-6555

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.42x

Higher debt load relative to assets than 81% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

46th percentile

4.9%

Higher net margin than 46% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

49th percentile

$54,182

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

60th percentile

5.5%

Faster asset growth than 60% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

50th percentile

5.8%

Faster revenue growth than 50% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,043,052

Up $54,459 (+5.5%) from 2021

Net Assets

Up

$608,406

Up $103,565 (+21%) from 2021

Liabilities

Down

$434,646

Down $49,106 (-10%) from 2021

Revenue

Up

$2,128,153

Up $116,616 (+5.8%) from 2021

Expenses

Up

$2,024,588

Up $180,972 (+9.8%) from 2021

Net Income

Down

$103,565

Down $64,356 (-38%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2022

Assets$1,043,052
Liabilities$434,646
Net Assets$608,406

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$2,128,153
Expenses$2,024,588
Net Income$103,565
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 9, 2023
Return Version
2022v5.0
Gross Receipts
$2,128,153
Mission and Program Overview

Mission

Boy's juvenile detention home

Boy's 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$491,985$543,971▲ $51,986
Cash and Non-Interest-Bearing Accounts$470,580$446,054▼ $24,526
Pledges and Grants Receivable$26,028$53,027▲ $26,999
Total Assets$988,593$1,043,052▲ $54,459
Liabilities
Mortgage Notes Payable Secured by Investment Property$447,117$412,825▼ $34,292
Accounts Payable and Accrued Expenses$36,635$21,821▼ $14,814
Total Liabilities$483,752$434,646▼ $49,106
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$504,841$608,406▲ $103,565
Total Net Assets Fund Balance$504,841$608,406▲ $103,565
Total Liabilities and Net Assets / Fund Balance$988,593$1,043,052▲ $54,459

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$332,369$534,842$867,211
Equipment$149,502$491,800$641,302
Land$62,100-$62,100
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David CobbExecutive DirectorFT$54,182$54,182
Gary CobbDirector/founderFT$21,447$21,447
Kathy CobbSupervisorFT$19,972$19,972
Revenue and Support

Revenue Composition

Contributions and Grants
$2,128,153
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$379,836
Change in Net Assets
$103,565

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,128,153
Total Revenue per Audited Statements
$2,128,153
Total Revenue per Form 990
$2,128,153
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,171,092
Other Expenses$853,496
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$658,279$267,074$0$925,353
Other Employee Benefits$174,814$70,925$0$245,739
All Other Expenses$228,185$0$0$228,185
Occupancy$179,055$8,329$0$187,384
Travel$98,452$7,895$0$106,347
Insurance$85,343$9,482$0$94,825
Depreciation Depletion$35,378$15,162$0$50,540
Information Technology$13,042$4,347$0$17,389
Interest$14,696$0$0$14,696
Office Expenses$9,329$5,065$0$14,394
Other Expenses$9,451$0$0$9,451
Fees for Services Other$0$5,783$0$5,783
Fees for Services Accounting$0$1,962$0$1,962
Advertising$0$1,038$0$1,038
Total Functional Expenses$1,624,715$399,873$0$2,024,588

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,024,588
Total Expenses per Audited Statements$2,024,588
Total Expenses per Form 990$2,024,588
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
2023-05-09
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
48
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.

Form 990, Part IX, Line 24E

Fundraising Costs 8085. 8085. 0. 0.

Form 990, Part IX, Line 24E

Children Clothing and Inc 10328. 10328. 0. 0.

Form 990, Part IX, Line 24E

Health and First Aid Supp 10138. 10138. 0. 0.

Form 990, Part IX, Line 24E

Program, vocational, craft supplies 195247. 195247. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 4387. 4387. 0. 0.

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IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02128153
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02011537
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01762776
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01783773
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01673131
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09359370
IRS990ScheduleA/TotalSupportAmt09359370
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0332369
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0534842
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0867211
IRS990ScheduleD/EquipmentGrp/BookValueAmt0149502
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0491800
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0641302
IRS990ScheduleD/ExpensesSubtotalAmt02024588
IRS990ScheduleD/LandGrp/BookValueAmt062100
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062100
IRS990ScheduleD/RevenueSubtotalAmt02128153
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0543971
IRS990ScheduleD/TotalExpensesPerForm990Amt02024588
IRS990ScheduleD/TotalRevenuePerForm990Amt02128153
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02128153
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02024588
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/ExplanationTxt7Fundraising Costs 8085. 8085. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Children Clothing and Inc 10328. 10328. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Health and First Aid Supp 10138. 10138. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Program, vocational, craft supplies 195247. 195247. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Miscellaneous 4387. 4387. 0. 0.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0988593
IRS990/TotalAssetsEOYAmt01043052
IRS990/TotalAssetsGrp/BOYAmt0988593
IRS990/TotalAssetsGrp/EOYAmt01043052
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02128153
IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0399873
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01624715
IRS990/TotalFunctionalExpensesGrp/TotalAmt02024588
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0483752
IRS990/TotalLiabilitiesEOYAmt0434646
IRS990/TotalLiabilitiesGrp/BOYAmt0483752
IRS990/TotalLiabilitiesGrp/EOYAmt0434646
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0504841
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0608406
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01624715
IRS990/TotalReportableCompFromOrgAmt095601
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02128153
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0988593
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01043052
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt07895
IRS990/TravelGrp/ProgramServicesAmt098452
IRS990/TravelGrp/TotalAmt0106347
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID COBB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04783486555
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BROKEN SHACKLE RANCH INC
ReturnHeader/Filer/BusinessNameControlTxt0BROK
ReturnHeader/Filer/EIN0581684656
ReturnHeader/Filer/PhoneNum04783486555
ReturnHeader/Filer/USAddress/AddressLine1Txt01542 FRANCIS BRIDGE ROAD
ReturnHeader/Filer/USAddress/CityNm0DAVISBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd0310185620
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582504977
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wright & Wright PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1014
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sandersville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031082
ReturnHeader/PreparerPersonGrp/PhoneNum04785526146
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brian K Wright
ReturnHeader/ReturnTs02023-11-14T08:06:09-08:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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