2014-02-26T13:06:17-06:00 2013-12-31 351178661 BLUE & CO LLC 250 WEST MAIN STREET SUITE 2900 LEXINGTON KY 40507 990 2013-01-01 201789905 PROJECT CAMP INC PROJ 2706182900 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 ROGER F MURTIE PRESIDENT AND CEO 2706182900 2014-02-21 1 RICHARD C SHIELDS P00852717 8592531100 2014-02-21 2013 2015-11-30 17:44:51Z THE CENTER FOR COURAGEOUS KIDS ROGER F MURTIE 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 1354780 0 X WWW.COURAGEOUSKIDS.ORG X 2004 TN CAMP PROGRAM FOR 2,986 SERIOUSLY ILL CAMPERS AND FAMILY MEMBERS DURING 2013. 3 2 109 738 0 0 1854462 1063505 0 0 -53309 11384 166455 205361 1967608 1280250 0 0 0 0 1754661 1788689 0 44532 437835 3192685 2324432 4947346 4157653 -2979738 -2877403 41112822 36755165 14398178 12486283 26714644 24268882 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 3032363 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. 3032363 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 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 3 0 1 109 1 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 ROGER MURTIE PRESIDENT AND CEO 40.00 X X 194296 0 11357 CROLEY W GRAHAM JR SECRETARY AND TREASURER 1.00 X X 0 0 0 STOCKTON CLARK DIRECTOR 1.00 X 0 0 0 TONY CARY CFO 40.00 X 89893 0 5394 284189 0 16751 1 0 1 0 0 1063505 162515 1063505 10621 10621 36061 8107 27954 27954 27954 7321 6558 763 763 763 211497 34887 176610 176610 25604 24978 626 626 MISCELLANEOUS INCOME 900099 171 171 171 1280250 797 0 215948 300940 150471 109339 41130 1131011 946779 63239 120993 49038 41392 3149 4497 205733 154321 31277 20135 101967 78455 11995 11517 18750 6637 12036 77 44532 44532 15258 8382 6833 43 12301 11881 420 22983 14407 6895 1681 192903 147902 23618 21383 18468 11440 4826 2202 495837 380167 60708 54962 661531 507207 80995 73329 91880 70446 11249 10185 SUPPLIES 311898 305493 4718 1687 BAD DEBTS 230000 230000 LETTER OF CREDIT FEES 128195 96803 15696 15696 REPAIRS AND MAINTENANCE 91514 83392 6330 1792 32914 16788 4552 11574 4157653 3032363 687455 437835 146481 75546 2014526 2754267 21887460 17277061 1554 97795 10699 15594 33411 35291 20289952 3879483 16922073 16410469 96618 89142 41112822 36755165 122744 147353 13516614 12011751 758820 327179 14398178 12486283 X 4782794 6961661 21931850 17307221 26714644 24268882 41112822 36755165 X -2877403 431641 X 0 1 X 0 0 X 1454833 2453882 2994272 2002628 1240115 10145730 1454833 2453882 2994272 2002628 1240115 10145730 4725396 5420334 41762 25163 15447 34033 38575 154980 10300710 25639 0.52620 0.49380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28821 19255 48076 28821 28821 1.00000 0 0 521000 521000 15019249 2236569 12782680 2252876 636540 1616336 2400234 960217 1440017 96593 46157 50436 16410469 LIABILITY FROM SWAP AGREEMENT 327179 327179 X 1304357 16000 8107 24107 1280250 0 1280250 3750119 16000 -423534 -407534 4157653 0 4157653 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, 2013 AND 2012 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 8,107. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAP -431,641. CAMP RENTAL EXPENSES 8,107. 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 44532 -44532 44532 -44532 HOLIDAY BASH 98261 98261 24953 HOUCHENS/SOUTH CENTRAL BANK MOBILES 27562 27562 14 9 85674 85674 9920 211497 211497 34887 34887 176610 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 194296 0 0 0 0 0 11357 0 0 0 205653 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 0 0 0 0 A 0 STORMI MURTIE WIFE OF PRESIDENT AND CEO 79525 EMPLOYEE 0 FAITH CARY WIFE OF CFO 43007 EMPLOYEE 0 X 7397 VALUE AT DATE OF DONATIO X 3 44159 VALUE AT DATE OF DONATIO X 12 2344 VALUE AT DATE OF DONATIO X 32 60182 VALUE AT DATE OF DONATIO X PROPERTY AND 1 26395 VALUE OF DONATED ASS X OTHER SUPPLIE 55 13794 VALUE OF DONATED ASS X GIFT CARDS AN 27 8244 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 431,641.