2024-04-16T10:26:54-05:00 2023-12-31 351178661 BLUE & CO LLC 250 WEST MAIN STREET SUITE 2900 LEXINGTON KY 40507 990 2023-01-01 201789905 PROJECT CAMP INC PROJ 2706182900 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 JOANIE O'BRYAN PRESIDENT AND CEO 2706182900 2024-04-16 1 JOANIE OBRYAN XXX-XX-XXXX 1 RICHARD C SHIELDS P00852717 8592531100 2024-04-07 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z THE CENTER FOR COURAGEOUS KIDS JOANIE O'BRYAN 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 5654192 0 X WWW.COURAGEOUSKIDS.ORG X 2004 TN MEDICAL CAMP SUPPORTING CHILDREN WITH LIFE THREATENING ILLNESSES AND THEIR FAMILIES. 8 7 77 315 0 0 4813758 5284407 0 0 3831 90613 -30447 111434 4787142 5486454 0 0 0 0 1866733 2072185 0 0 186576 2070502 2443979 3937235 4516164 849907 970290 19229778 20190808 67745 58485 19162033 20132323 INSTILLING INSPIRATION AND EMPOWERMENT, WHILE ENHANCING THE LIVES OF CHILDREN WITH SERIOUS ILLNESSES. 0 0 2915862 WE ARE A MEDICAL CAMP WHICH SERVES CHILDREN WITH CHRONIC OR LIFE-THREATENING ILLNESSES AND THEIR FAMILIES, FREE OF CHARGE. THROUGH OUR SUMMER CAMPS AND FAMILY RETREATS WE ARE ABLE TO PROVIDE OUR CAMPERS WITH RESPITE, RECREATION AND EDUCATION. SUMMER CAMPS ARE WEEK-LONG, OVERNIGHT SESSIONS WHICH SERVES CHILDREN (AGES 7 - 16) AND ALLOWS THEM TO ATTEND WITH OTHER CHILDREN WHO SHARE THE SAME OR SIMILAR ILLNESS. FAMILY RETREATS ARE HELD THROUGHOUT THE YEAR AND ALLOWS THE CHILDREN (AGES 5 - 17) AND THEIR FAMILIES TO ATTEND CAMP TOGETHER. OUR FOCUS IS TO PROVIDE THESE COURAGEOUS KIDS WITH EXPERIENCES WHICH WILL IMPROVE THEIR QUALITY OF LIFE NOW AS WELL AS IN THE FUTURE. 2915862 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 24 0 1 77 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 KY TN AL AR CA FL GA HI IL KS MA MD MI MN MS NC NH NJ NM NY OK OR PA RI SC UT VA WI WV X THE ORGANIZATION 2706182900 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 JOANIE O'BRYAN DIRECTOR, PRESIDENT AND CE 40.00 X X 172888 0 17521 ELIZABETH J MCKINNEY DIRECTOR AND CHAIR 1.00 X X 0 0 0 SHAWN PERRY DIRECTOR AND SECRETARY 1.00 X X 0 0 0 NICOLE PAYTON DIRECTOR AND TREASURER 1.00 X X 0 0 0 JORDAN CLARKE DIRECTOR 0.50 X 0 0 0 DR MARK MCDONALD DIRECTOR 0.50 X 0 0 0 KENDRA SEWELL DIRECTOR 0.50 X 0 0 0 MIKE SHERROD DIRECTOR 0.50 X 0 0 0 172888 0 17521 1 0 1 0 ANTHEM REPUBLIC 230 FRANKLIN ROAD SUITE 12H FRANKLIN TN 37064 MARKETING 350000 2 316725 4967682 115465 5284407 87218 87218 5300 1905 3395 3395 3395 129404 316725 126738 2666 2666 75890 2247 73643 73643 24512 36848 -12336 -12336 MISCELLANEOUS INCOME 900099 47461 47461 47461 5486454 35125 0 166922 181829 90914 54549 36366 1492119 951874 471520 68725 66271 44747 18926 2598 207383 139095 56245 12043 124583 77697 39163 7723 2431 2431 47032 47032 417542 20545 390382 6615 11521 10511 18 992 34124 10599 16502 7023 207393 155544 41479 10370 14450 10329 3593 528 910140 887932 10285 11923 198552 35535 163017 SUPPLIES 291671 283778 6749 1144 REPAIRS AND MAINTENANCE 262215 177444 74045 10726 MISCELLANEOUS 24591 9327 12134 3130 DUES & SUBSCRIPTIONS 11720 3708 1812 6200 10597 6283 3844 470 4516164 2915862 1413726 186576 200 200 3948264 5140999 151845 102458 37495 35859 13243 63910 25658992 10824892 14946395 14834100 132336 13282 19229778 20190808 67745 58485 67745 58485 X 15822438 16017837 3339595 4114486 19162033 20132323 19229778 20190808 970290 0 X X 0 1 X 0 0 X 3911475 2684107 3793199 4813758 5284407 20486946 3911475 2684107 3793199 4813758 5284407 20486946 12630841 7856105 43741 29553 22755 12671 87218 195938 16767 -1561 33848 54000 149011 252065 20934949 15206 0.37530 0.41730 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 525000 525000 16802362 6153020 10649342 2755222 1833080 922142 5516872 2822459 2694413 59536 16333 43203 14834100 X 5558553 15415 56684 72099 5486454 0 5486454 4588263 15415 56684 72099 4516164 0 4516164 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER AND RECOGNIZE A TAX LIABILITY IF THE CENTER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CENTER, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COSTS OF SPECIAL EVENTS 56,684. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SPECIAL EVENTS 56,684. MOONSHINE AND MUSIC 242629 145578 97051 7562 19567 64129 SHOOTING FOR A CAUSE 83477 75129 8348 9927 5 120023 96018 24005 25553 446129 316725 129404 7562 19567 99609 126738 2666 75890 2247 0 75890 2247 2247 73643 KY 1 0 1 0 1.00000 JASON MCKINNEY CPAS PO BOX 527 SCOTTSVILLE KY 42164 0 0 X X 0 0 0 0 0 0 0 0 0 JOANIE O'BRYAN DIRECTOR, PRESIDENT AND CE 160000 0 12888 0 0 0 9600 0 7921 0 190409 0 0 0 X 13480 VALUE AT DATE OF DONATIO X CAMP SUPPLIES 46 90762 VALUE OF DONATED ASS X GIFT CARDS AND OTHER PREPAID ITEMS 4 6188 VALUE OF DONATED ASS X LIVESTOCK 1 4000 VALUE OF DONATED ASS X COMPUTER 1 1035 0 1 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD, SO THIS QUESTION IS NOT APPLICABLE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE EMAILED TO THE BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH DIRECTOR MUST SIGN A STATEMENT WHICH AFFIRMS THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE CENTER FOR COURAGEOUS KIDS IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES, WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS PERFORMS A COMPENSATION REVIEW UTILIZING DATA FROM SIMILAR ORGANIZATIONS IN THE UNITED STATES. WRITTEN AUTHORIZATION OF CEO COMPENSATION WAS PROVIDED TO THE DIRECTOR OF FINANCE AND ADMINISTRATION BY AN INDEPENDENT DIRECTOR. FORM 990, PART VI, SECTION C, LINE 18 FORM 1023 AND FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE ON ORGANIZATION'S WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST ARE AVAILABLE UPON REQUEST. FORM 990, SCHEDULE XII, LINE 2B THE METHOD DID NOT CHANGE FROM THE PREVIOUS YEAR.