2021-02-17T15:04:13-06:00 2020-12-31 351178661 BLUE & CO LLC 250 WEST MAIN STREET SUITE 2900 LEXINGTON KY 40507 990 2020-01-01 201789905 PROJECT CAMP INC PROJ 2706182900 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 JOANIE O'BRYAN PRESIDENT AND CEO 2706182900 2021-02-10 1 JOANIE OBRYAN XXX-XX-XXXX RICHARD C SHIELDS P00852717 8592531100 2021-02-10 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z THE CENTER FOR COURAGEOUS KIDS JOANIE O'BRYAN 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 2727319 0 X WWW.COURAGEOUSKIDS.ORG X 2004 TN MEDICAL CAMP SUPPORTING CHILDREN WITH LIFE THREATENING ILLNESSES AND THEIR FAMILIES. 10 9 46 50 0 0 3911475 2684107 0 0 48911 21454 -47178 -17290 3913208 2688271 0 0 0 0 2149671 1719316 0 0 297055 1876593 1428011 4026264 3147327 -113056 -459056 18417835 17848289 182896 72406 18234939 17775883 INSTILLING INSPIRATION AND EMPOWERMENT, WHILE ENHANCING THE LIVES OF CHILDREN WITH SERIOUS ILLNESSES. 0 0 2566639 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. 2566639 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 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 19 0 1 46 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 9 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 X THE ORGANIZATION 2706182900 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 AUDRIA DENKER DIRECTOR 2.00 X 0 0 0 BRIAN CLEMMONS DIRECTOR AND SECRETARY 5.00 X X 0 0 0 JOANIE O'BRYAN DIRECTOR, PRESIDENT AND CE 40.00 X X 151202 0 17141 SHAWN PERRY DIRECTOR AND CHAIR 5.00 X X 0 0 0 JORDAN CLARKE DIRECTOR 2.00 X 0 0 0 ELIZABETH J MCKINNEY DIRECTOR AND TREASURER 5.00 X X 0 0 0 RICHARD GOLDSTEIN DIRECTOR 2.00 X 0 0 0 MIKE SHERROD DIRECTOR 2.00 X 0 0 0 MARK MCDONALD DIRECTOR 2.00 X 0 0 0 ZAK BOCA DIRECTOR 2.00 X 0 0 0 151202 0 17141 1 0 1 0 SCOTT AND RITTER INC 2385 BARREN RIVER ROAD BOWLING GREEN KY 421020749 CONSTRUCTION 180128 1 85502 80062 2518543 29664 2684107 29553 29553 8099 -8099 -8099 -8099 5968 85502 29796 -23828 -23828 6799 1153 5646 5646 MISCELLANEOUS INCOME 900099 892 892 892 2688271 6538 0 -2374 168343 84171 50503 33669 1156426 905343 83159 167924 62537 51842 4961 5734 233107 184953 27364 20790 98903 73874 9979 15050 1486 90 1394 2 52865 3174 49626 65 21343 9591 3462 8290 8156 4405 225 3526 30445 22552 3735 4158 157159 151239 2725 3195 8498 8361 29 108 722871 702463 9385 11023 144744 140194 2133 2417 REPAIRS AND MAINTENANCE 178079 136585 29223 12271 SUPPLIES 69360 65548 2103 1709 DUES & SUBSCRIPTIONS 13563 6807 957 5799 TRAINING 10380 10380 9062 5067 2670 1325 3147327 2566639 283633 297055 200 200 4006101 3543152 162200 142857 36043 54714 78211 102618 22599796 8609378 14116950 13990418 18130 14330 18417835 17848289 182896 72406 182896 72406 X 15078904 15197441 3156035 2578442 18234939 17775883 18417835 17848289 -459056 0 X X 0 1 X 0 0 X 2300071 3560399 3376482 3911475 2684107 15832534 2300071 3560399 3376482 3911475 2684107 15832534 8642380 7190154 24421 28555 42472 43741 29553 168742 3827 -1601 -3203 16767 -1561 14229 16015505 14229 0.44890 0.49480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 80536 80536 525000 525000 15508728 4900559 10608169 2422650 1433859 988791 3502049 2169431 1332618 641369 105529 535840 13990418 X 2724632 36361 36361 2688271 0 2688271 3175589 28262 28262 3147327 0 3147327 PART V, LINE 4: NO LONGER APPLICABLE. ENDOWMENT WAS CONCLUDED IN 2016. ALL AMOUNTS HAD BEEN BOARD DESIGNATED. 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, 2020 AND 2019 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 28,262. LOSS ON SALE OF CAPITAL ASSETS 8,099. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SPECIAL EVENTS 28,262. SHOOTING FOR A CAUSE 51668 45700 5968 23366 GREAT CCK CAMPOUT 26603 26603 1270 6 13199 13199 5160 91470 85502 5968 29796 29796 -23828 X X 0 0 0 0 0 0 0 0 0 JOANIE O'BRYAN DIRECTOR, PRESIDENT AND CE 151202 0 0 0 0 0 9047 0 8094 0 168343 0 0 0 X 3129 VALUE AT DATE OF DONATIO X 1 4000 VALUE AT DATE OF DONATIO X 1 32 VALUE AT DATE OF DONATIO X 8 1797 VALUE AT DATE OF DONATIO X FURNITURE AND EUIPMENT 1 10000 VALUE OF DONATED ASS X OTHER SUPPLIES 8 6056 VALUE OF DONATED ASS X GIFT CARDS AND OTHER PREPAID ITEMS 3 4650 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 990 IS AVAILABLE THE ORGANIZATION'S WEBSITE AND UPON REQUEST. FORM 1023 IS 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. PART XII, LINE 2C THE METHOD DID NOT CHANGE FROM THE PRIOR YEAR.