2013-05-15T13:34:32-05:00 2012-12-31 351178661 BLUE & CO LLC 250 WEST MAIN STREET SUITE 2900 LEXINGTON KY 40507 990 2012-01-01 201789905 PROJECT CAMP INC PROJ 2706182900 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 ROGER F MURTIE 2706182900 2013-03-21 1 RICHARD C SHIELDS P00852717 8592531100 2013-03-14 2012 2016-02-25 16:41:14Z THE CENTER FOR COURAGEOUS KIDS ROGER F MURTIE 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 2108993 0 X WWW.COURAGEOUSKIDS.ORG X 2004 TN CAMP PROGRAM FOR APPROXIMATELY 2,900 SERIOUSLY ILL CAMPERS AND FAMILY MEMBERS DURING 2012. 3 2 110 704 0 0 22571111 1854462 0 0 1147 -53309 78514 166455 22650772 1967608 0 0 0 0 1832766 1754661 0 0 359673 2355456 3192685 4188222 4947346 18462550 -2979738 45578007 41112822 16272696 14398178 29305311 26714644 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 3217931 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. 3217931 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 6 2 1 110 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 ROGER MURTIE 40.00 X X 190105 0 11160 CROLEY W GRAHAM JR 1.00 X X 0 0 0 STOCKTON CLARK 1.00 X 0 0 0 TONY CARY 40.00 X 89273 0 5288 279378 0 16448 1 0 1 0 0 1854462 212957 1854462 7408 7408 26625 6255 20370 20370 20370 3100 63817 -60717 -60717 -60717 180291 43675 136616 136616 11550 10233 1317 1317 24973 17405 7568 7568 MISCELLANEOUS INCOME 900099 584 584 584 1967608 8152 0 104994 295828 147914 107661 40253 1080302 940095 29649 110558 49840 44705 1255 3880 230262 184285 26426 19551 98429 78167 9506 10756 18748 7056 11646 46 18660 11427 7204 29 17121 17121 27594 13911 7949 5734 198750 197782 496 472 17719 10075 4592 3052 567278 451055 56414 59809 665808 529397 66213 70198 89439 71115 8894 9430 BAD DEBTS 1007800 1007800 SUPPLIES 345911 338877 5921 1113 REPAIRS AND MAINTENANCE 112442 102002 6187 4253 LETTER OF CREDIT FEES 72716 58254 7231 7231 32699 14693 4698 13308 4947346 3217931 1369742 359673 119520 146481 32361 2014526 27661008 21887460 1500 1554 14086 10699 139153 33411 20177037 3254964 17506285 16922073 104094 96618 45578007 41112822 124805 122744 15000000 13516614 1147891 758820 16272696 14398178 X 1614727 4782794 27690584 21931850 29305311 26714644 45578007 41112822 X -2979738 389071 X 0 1 X 0 0 X 1734526 1454833 2453882 2994272 2002628 10640141 1734526 1454833 2453882 2994272 2002628 10640141 5309348 5330793 39962 41762 25163 15447 34033 156367 10796508 24842 0.49380 0.39900 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 28821 28821 1.00000 0.00000 0.00000 0 0 521000 521000 14987475 1861104 13126371 2241786 524035 1717751 2347302 818577 1528725 79474 51248 28226 16922073 LIABILITY FROM SWAP AGREEMENT 758820 758820 X 1989863 16000 6255 22255 1967608 0 1967608 4580530 16000 -382816 -366816 4947346 0 4947346 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2012 AND 2011 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 6,255. PART XII, LINE 2D - OTHER ADJUSTMENTS: UNREALIZED GAIN ON INTEREST RATE SWAP -389,071. CAMP RENTAL EXPENSES 6,255. HOLIDAY BASH 66488 66488 14832 13292 GOLF TOURNAMENT 26493 26493 39 11 87310 87310 3926 11586 180291 180291 18758 24917 43675 136616 11550 8615 1618 0 11550 8615 1618 10233 1317 KY 1 0 0 0 0 0 X 0 0 0 0 0 0 0 0 0 ROGER MURTIE 186000 0 0 0 4105 0 11160 0 0 0 201265 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 STORMI MURTIE WIFE OF PRESIDENT AND CEO 73554 EMPLOYEE 0 FAITH CARY WIFE OF CFO 39414 EMPLOYEE 0 X 340 VALUE AT DATE OF DONATIO X 8221 VALUE AT DATE OF DONATIO X 1 41053 VALUE AT DATE OF DONATIO X 10 5420 VALUE AT DATE OF DONATIO X 23 82113 VALUE AT DATE OF DONATIO X OTHER SUPPLIES 68 47852 VALUE OF DONATED ASSET AT DATE OF GIFT X GIFT CARDS AND OTHER PREPAID ITEMS 16 7459 VALUE OF DONATED ASSET AT DATE OF GIFT X PROPERTY AND EQUIPMENT 2 20499 VALUE OF DONATED ASSET AT DATE OF GIFT 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): DETAIL SCHEDULE MAINTAINED ON SPREADSHEET. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: UNREALIZED GAIN FROM SWAP AGREEMENT 389,071.