2023-04-25T10:56:30-05:00 2022-12-31 351178661 BLUE & CO LLC 250 WEST MAIN STREET SUITE 2900 LEXINGTON KY 40507 990 2022-01-01 201789905 PROJECT CAMP INC PROJ 2706182900 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 JOANIE O'BRYAN PRESIDENT AND CEO 2706182900 2023-04-25 1 JOANIE OBRYAN XXX-XX-XXXX 0 RICHARD C SHIELDS P00852717 8592531100 2023-04-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z THE CENTER FOR COURAGEOUS KIDS JOANIE O'BRYAN 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 4951732 0 X WWW.COURAGEOUSKIDS.ORG X 2004 TN MEDICAL CAMP SUPPORTING CHILDREN WITH LIFE THREATENING ILLNESSES AND THEIR FAMILIES. 11 10 55 193 0 0 3793199 4813758 0 0 47451 3831 -65886 -30447 3774764 4787142 0 0 0 0 1598770 1866733 0 0 243137 1639751 2070502 3238521 3937235 536243 849907 18355939 19229778 43813 67745 18312126 19162033 INSTILLING INSPIRATION AND EMPOWERMENT, WHILE ENHANCING THE LIVES OF CHILDREN WITH SERIOUS ILLNESSES. 0 0 2726089 5136 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. 2726089 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 17 0 1 55 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 10 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 SHAWN PERRY DIRECTOR AND CHAIR 1.00 X X 0 0 0 BRIAN CLEMMONS DIRECTOR AND SECRETARY 1.00 X X 0 0 0 ELIZABETH J MCKINNEY DIRECTOR AND TREASURER 1.00 X X 0 0 0 MIKE SHERROD DIRECTOR 0.50 X 0 0 0 RICHARD GOLDSTEIN DIRECTOR 0.50 X 0 0 0 JORDAN CLARKE DIRECTOR 0.50 X 0 0 0 ZAK BOCA DIRECTOR 0.50 X 0 0 0 MARK MCDONALD DIRECTOR 0.50 X 0 0 0 KENDRA SEWELL DIRECTOR 0.50 X 0 0 0 NICOLE PAYTON DIRECTOR 0.50 X 0 0 0 JOANIE O'BRYAN DIRECTOR, PRESIDENT AND CE 40.00 X X 159000 0 16021 159000 0 16021 1 0 1 0 MOXIE MOD LLC 405 BROADWAY STREET PADUCAH KY 42001 CONSTRUCTION 252713 CHARLES HAVEN FLOORING 720 EAST MAIN STREET SCOTTSVILLE KY 42164 CONSTRUCTION 187901 LYONS SERVICE COMPANY 1535 MEMPHIS JUNCTION RD BOWLING GREEN KY 42101 CONSTRUCTION, REPAIRS AND MAINTENANCE 115676 3 327686 274250 4211822 103304 4813758 12671 12671 1875 10715 -8840 -8840 -8840 51614 327686 108363 -56749 -56749 30140 8974 21166 21166 30324 36538 -6214 -6214 MISCELLANEOUS INCOME 721214 11350 11350 11350 4787142 5136 0 -31752 175020 87510 52506 35004 1310216 801598 404136 104482 59583 35604 19098 4881 221188 127879 71343 21966 100726 60358 30973 9395 8558 8558 46849 46849 29284 13992 6652 8640 11481 9112 24 2345 33344 12683 14027 6634 237514 178135 47503 11876 12878 11386 100 1392 840381 818173 10285 11923 174991 28840 146151 SUPPLIES 362170 336463 22230 3477 REPAIRS AND MAINTENANCE 265869 184753 70354 10762 MISCELLANEOUS 24422 5778 14691 3953 DUES & SUBSCRIPTIONS 11734 5700 329 5705 11027 8125 2200 702 3937235 2726089 968009 243137 200 200 3703332 3948264 65407 151845 52366 37495 22105 13243 25011774 10065379 14499705 14946395 12824 132336 18355939 19229778 43813 67745 43813 67745 X 15592044 15822438 2720082 3339595 18312126 19162033 18355939 19229778 849907 0 X X 0 1 X 0 0 X 3376482 3911475 2684107 3793199 4813758 18579021 3376482 3911475 2684107 3793199 4813758 18579021 10729279 7849742 42472 43741 29553 22755 12671 151192 -3203 16767 -1561 33848 32834 78685 18808898 12003 0.41730 0.39950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 525000 525000 16601245 5730386 10870859 2720436 1696412 1024024 4381353 2623564 1757789 783740 15017 768723 14946395 X 4844495 57353 57353 4787142 0 4787142 3994588 57353 57353 3937235 0 3937235 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, 2022 AND 2021 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 57,353. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SPECIAL EVENTS 57,353. MOONSHINE AND MUSIC 138193 86579 51614 10607 27475 SHOOTING FOR A CAUSE 114179 114179 23562 10929 5 126928 126928 25815 9975 379300 327686 51614 59984 48379 108363 -56749 30140 8974 0 30140 8974 8974 21166 0 0 0 0 0 0 X X 0 0 0 0 0 0 0 0 0 JOANIE O'BRYAN DIRECTOR, PRESIDENT AND CE 150000 0 9000 0 0 0 9000 0 7021 0 175021 0 0 0 X 38363 VALUE AT DATE OF DONATIO X 2 390 VALUE AT DATE OF DONATIO X OTHER SUPPLIES 14 39971 VALUE OF DONATED ASS X VEHICLE 1 24284 X GIFT CARDS AND OTHER PREPAID ITEMS 2 296 VALUE OF DONATED ASS 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, PART XII, LINE 2B THE METHOD DID NOT CHANGE FROM THE PRIOR YEAR.