2015-02-20T16:45:04-06:00 2014-12-31 351178661 BLUE & CO LLC 250 WEST MAIN STREET SUITE 2900 LEXINGTON KY 40507 990 2014-01-01 201789905 PROJECT CAMP INC PROJ 2706182900 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 ROGER F MURTIE PRESIDENT AND CEO 2706182900 2015-02-19 1 RICHARD C SHIELDS P00852717 8592531100 2015-02-19 2014 2016-03-07 17:11:31Z THE CENTER FOR COURAGEOUS KIDS ROGER F MURTIE 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 1752764 0 X WWW.COURAGEOUSKIDS.ORG X 2004 TN CAMP PROGRAM FOR SERIOUSLY ILL CAMPERS AND FAMILY MEMBERS. 3 2 115 811 0 0 1063505 1539272 0 0 11384 -5953 205361 137238 1280250 1670557 0 0 0 0 1788689 1866961 44532 59176 380635 2324432 2170982 4157653 4097119 -2877403 -2426562 36755165 32853395 12486283 10593896 24268882 22259499 TO UPLIFT CHILDREN WHO HAVE LIFE-THREATENING ILLNESSES BY CREATING EXPERIENCES YEAR-ROUND THAT ARE MEMORABLE, EXCITING, FUN, BUILD SELF-ESTEEM, ARE PHYSICALLY SAFE AND MEDICALLY SOUND. NO CHILD OR FAMILY WILL PAY TO ATTEND THE CAMP. 0 0 3406410 WE ARE A UNIQUE MEDICAL CAMPING FACILITY WHERE CHILDREN BATTLING THE MOST SERIOUS ILLNESSES CAN ATTEND, FREE OF CHARGE. WE RUN TWO TYPES OF PROGRAMS. IN THE SUMMER, THE ILL CHILD (AGES 7-15) ATTENDS A WEEK LONG SESSION WITH OTHER CHILDREN SUFFERING FROM THE SAME ILLNESS. DURING THE SCHOOL YEAR, WE HOLD FAMILY WEEKENDS WHEREIN THE CHILD ATTENDS WITH HIS/HER FAMILY. IT IS A FABULOUS OPPORTUNITY FOR THE ILL CHILD TO COME OUT OF THE SHADOWS OF THEIR EVERYDAY LIVES AND STEP INTO THE SPOTLIGHT WITH OTHER CHILDREN COPING WITH THE SAME CHALLENGES. 3406410 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 7 0 1 115 1 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 KY TN X X THE ORGANIZATION 2706182900 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 STOCKTON CLARK DIRECTOR 1.00 X 0 0 0 ROGER MURTIE PRESIDENT AND CEO 40.00 X X 195514 0 11497 CROLEY W GRAHAM JR SECRETARY AND TREASURER 1.00 X X 0 0 0 TONY CARY DIRECTOR OF FINANCE AND ADMINISTRATION 40.00 X 91691 0 5502 287205 0 16999 1 0 1 0 0 9362 1529910 369975 1539272 4747 4747 23974 9231 14743 14743 14743 10700 -10700 -10700 -10700 150725 9362 30094 120631 120631 33408 32182 1226 1226 MISCELLANEOUS INCOME 900099 638 638 638 1670557 1864 0 129421 304204 152103 110699 41402 1166379 966762 58509 141108 43660 36052 3082 4526 247438 178640 42166 26632 105280 80422 11806 13052 105 35 70 18812 6483 12302 27 59176 59176 72100 65457 6629 14 20165 15149 5016 24549 11697 7149 5703 226283 212457 5861 7965 18015 11734 4133 2148 348389 327103 9023 12263 690154 647986 17875 24293 95093 89283 2463 3347 SUPPLIES 381111 374887 3914 2310 LETTER OF CREDIT FEES 115757 108684 2998 4075 REPAIRS AND MAINTENANCE 114919 105484 6056 3379 MISCELLANEOUS 17139 5841 11298 28391 10151 5339 12901 4097119 3406410 310074 380635 75546 10813609 2754267 3525235 17277061 2241243 97795 59868 15594 15399 35291 137709 20502581 4523915 16410469 15978666 89142 81666 36755165 32853395 147353 87008 12011751 10506888 327179 0 12486283 10593896 X 6961661 19822671 17307221 2436828 24268882 22259499 36755165 32853395 X -2426562 417179 X 0 1 X 0 0 X 2453882 2994272 2002628 1240115 1650541 10341438 2453882 2994272 2002628 1240115 1650541 10341438 4030658 6310780 25163 15447 34033 38575 19490 132708 10474146 23149 0.60250 0.52620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 48076 15769 63845 28821 19255 48076 28821 28821 1.00000 0 0 521000 521000 15039746 2612600 12427146 2252876 729125 1523751 2555781 1118148 1437633 133178 64042 69136 15978666 X 1716521 16000 39326 55326 1661195 9362 9362 1670557 4143083 16000 39326 55326 4087757 9362 9362 4097119 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, 2014 AND 2013 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: CAMP RENTAL EXPENSES 9,231. COSTS OF SPECIAL EVENTS 30,095. PART XI, LINE 4B - OTHER ADJUSTMENTS: DONOR BENEFIT COSTS FOR SPECIAL EVENTS 9,362. PART XII, LINE 2D - OTHER ADJUSTMENTS: CAMP RENTAL EXPENSES 9,231. COSTS OF SPECIAL EVENTS 30,095. PART XII, LINE 4B - OTHER ADJUSTMENTS: DONOR BENEFIT COSTS FOR SPECIAL EVENTS 9,362. X X X X X X X 1 HARTSOOK COMPANIES INC PO BOX 410046 KANSAS CITY MO 64141 CAPITAL CAMPAIGN DESIGN AND OTHER DEVELOPMENT 0 0 59301 -59301 59301 -59301 HOLIDAY BASH 71766 8960 62806 9501 HOUCHENS/SOUTH CENTRAL BANK MOBILES 31135 31135 834 10 57186 402 56784 19759 160087 9362 150725 30094 30094 120631 KY 1 0 0 0 0 0 SCHEDULE G, PART I, LINE 2B, COLUMN (V) CONSULTING SERVICES TO DEVELOP CAPITAL CAMPAIGN AND GENERAL FUNDRAISING EFFORTS. X 0 0 0 0 0 0 0 0 0 ROGER MURTIE PRESIDENT AND CEO 195514 0 0 0 0 0 11497 0 0 0 207011 0 0 0 A ALLEN COUNTY KENTUCKY VARIABLE RATE DEMAND REVENUE BONDS SERIES 2005 01755PAA7 2005-12-22 18000000 CONSTRUCTION OF CAMP FACILITIES 0 0 0 A 18000000 368791 227660 2008 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 1 SUNTRUST BANK 7.000000000000 0 1 0 0 0 A 0 STORMI MURTIE WIFE OF PRESIDENT AND CEO 76525 EMPLOYEE 0 FAITH CARY WIFE OF DIRECTOR OF FINANCE AND ADMINISTRATION 29083 EMPLOYEE 0 X 158589 VALUE AT DATE OF DONATIO X 5 36077 VALUE AT DATE OF DONATIO X 10 750 VALUE AT DATE OF DONATIO X 24 93457 VALUE AT DATE OF DONATIO X VEHICLE 1 26585 VALUE OF DONATED ASS X OTHER SUPPLIES 62 26063 VALUE OF DONATED ASS X LIVESTOCK (HORSE) 1 10000 VALUE OF DONATED ASS X AUCTION AND RELATED ITEMS FOR FUNDRAISING 10 9362 VALUE OF DONATED ASS X GIFT CARDS AND OTHER PREPAID ITEMS 29 5592 VALUE OF DONATED ASS X EQUIPMENT (LIFT CHAIRS) 1 2000 VALUE OF DONATED ASS X EQUIPMENT (NICKELODEON PLAYER PIANO) 1 1500 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 11 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 ON GUIDESTAR. FORM 1023 AND FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIALS STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED GAIN FROM SWAP AGREEMENT 327,179. CHANGE IN BENEFICIAL INTEREST IN FOUNDER TRUST 240,000. CHANGE IN BENEFICIAL INTEREST IN LEAD TRUST -150,000.