2026-04-22T14:26:51-05:00 2025-12-31 351178661 BLUE & CO LLC 250 WEST MAIN STREET SUITE 2900 LEXINGTON KY 40507 990 2025-01-01 201789905 PROJECT CAMP INC PROJ 2706182900 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 DARREN DANNELLY PRESIDENT AND CEO 2706182900 2026-04-17 1 RICHARD C SHIELDS P00852717 8592531100 2026-04-17 2025 2025-03-06 01:10:19Z THE CENTER FOR COURAGEOUS KIDS DARREN DANNELLY 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 5440719 0 X WWW.COURAGEOUSKIDS.ORG X 2004 TN MEDICAL CAMP SUPPORTING CHILDREN WITH LIFE THREATENING ILLNESSES AND THEIR FAMILIES. 9 8 99 907 0 0 5153181 5091997 0 0 124854 183525 26218 21355 5304253 5296877 0 0 0 0 2212949 2260435 0 0 244109 2432671 2738891 4645620 4999326 658633 297551 20868494 21251661 77538 163154 20790956 21088507 INSTILLING INSPIRATION AND EMPOWERMENT, WHILE ENHANCING THE LIVES OF CHILDREN WITH SERIOUS ILLNESSES. 0 0 3494148 1891 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. 3494148 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 21 0 1 99 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 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 JASON MCKINNEY CPA 2702373169 107 EAST PUBLIC SQUARE SCOTTSVILLE KY 42164 DARREN DANNELLY DIRECTOR, PRESIDENT AND CE 40.00 X X 167006 0 42357 ELIZABETH J MCKINNEY DIRECTOR AND CHAIR 1.00 X X 0 0 0 KENDRA SEWELL DIRECTOR AND SECRETARY 1.00 X X 0 0 0 NICOLE PAYTON DIRECTOR AND TREASURER 1.00 X X 0 0 0 JORDAN CLARKE DIRECTOR 0.50 X 0 0 0 DR MARK MCDONALD DIRECTOR 0.50 X 0 0 0 SHAWN PERRY DIRECTOR 0.50 X 0 0 0 MIKE SHERROD DIRECTOR 0.50 X 0 0 0 MEREDITH BUNNEL DIRECTOR 0.50 X 0 0 0 167006 0 42357 1 0 1 0 COOKERLY PUBLIC RELATIONS 3424 PEACHTREE ROAD ATLANTA GA 30326 MARKETING 349011 LYONS MECHANICAL SERVICES 1535 MEMPHIS JUNCTION ROAD BOWLING GREEN KY 42101 HEATING, VENTILATION, AND AIR CONTROL 227478 2 385133 4706864 69854 5091997 182253 182253 4500 3228 1272 1272 1272 67551 385133 92160 -24609 -24609 53660 5219 48441 48441 38867 43235 -4368 -4368 MISCELLANEOUS INCOME 900099 1891 1891 1891 5296877 1891 0 202989 209363 104681 62809 41873 1573377 1127007 347022 99348 69518 46708 21499 1311 288484 182442 98281 7761 119693 82827 27468 9398 6904 6904 49684 49684 278786 31678 240573 6535 86646 82585 32 4029 31515 5422 19172 6921 262292 196719 52458 13115 26932 9702 15283 1947 1040322 1014938 11756 13628 267011 41200 225811 SUPPLIES 363443 351984 8009 3450 REPAIRS AND MAINTENANCE 238252 186155 35751 16346 MISCELLANEOUS 36822 6210 26381 4231 DUES & SUBSCRIPTIONS 29300 12164 3342 13794 20982 11726 8834 422 4999326 3494148 1261069 244109 200 200 6132873 6913036 76964 185001 21277 30525 80318 85103 26812695 12790975 14531744 14021720 25118 16076 20868494 21251661 77538 163154 77538 163154 X 15666309 15253930 5124647 5834577 20790956 21088507 20868494 21251661 297551 0 X X 0 1 X 0 0 X 3793199 4813758 5284407 5153181 5091997 24136542 3793199 4813758 5284407 5153181 5091997 24136542 15950146 8186396 22755 12671 87218 151175 182253 456072 111724 123428 277267 179179 161969 853567 25446181 0.32170 0.32820 X IN 2025 THE ORGANIZATION HAD 840 DISTINCT DONORS, HELD FIVE FUNDRAISING EVENTS, AND RECEIVED MORE THAN $1.5 MILLION IN CONTRIBUTIONS FROM DONORS WHO WERE NOT INCLUDED IN EXCESS CONTRIBUTIONS. EACH YEAR CCK ENGAGES IN OUTREACH PROGRAMS TO RAISE AWARENESS OF ITS MISSION AND ACTIVITIES, AND TO DIVERSIFY ITS DONOR BASE.DUE TO THE COVID-19 PANDEMIC, THE ORGANIZATION EXPERIENCED A TWO-YEAR INTERRUPTION OF SERVICES. THE IMPACT OF THE PANDEMIC WAS MORE ACUTELY FELT BY OUR CAMPERS WHO ARE CHILDREN WITH DISABILITIES OR LIFELONG ILLNESSES. CCK BEGAN TO RESUME ITS CAMPS IN 2022 AND IS CONTINUING TO INCREASE SERVICES TO THESE CHILDREN. IN 2025, THERE WERE 853 CAMPERS WHO WERE ABLE TO ENJOY OUR TRANSFORMATIVE CAMP PROGRAMS AT NO COST TO THE CAMPERS OR THEIR FAMILIES. THIS NUMBER WAS UP FROM 781 CAMPERS IN 2024. AN INCREASE OF MORE THAN NINE PERCENT.IN ADDITION TO THE INCREASE IN SERVICES, CCK WAS THE 2024 RECIPIENT OF THE .ORG IMPACT AWARD FOR DIVERSITY, EQUITY, AND INCLUSION. THE ORGANIZATION WAS SELECTED AS ONE OF THE 35 FINALISTS OUT OF 1,700 APPLICANTS FROM MORE THAN 87 COUNTRIES.SINCE CCK DOES NOT CHARGE FOR ITS SERVICES, IT IS ALMOST EXCLUSIVELY RELIANT ON DONATIONS. IN 2025, THE ORGANIZATION HIRED A NEW VICE PRESIDENT OF DEVELOPMENT. THIS INDIVIDUAL OVERSEES DEVELOPMENT EFFORTS, INCLUDING DONOR RELATIONS, FUNDRAISING STRATEGY, AND COMMUNITY PARTNERSHIPS. WORKING ALONGSIDE THE CCK TEAM, THIS POSITION FOCUSES ON SUSTAINING AND EXPANDING SUPPORT FOR OUR LIFE-CHANGING PROGRAMS.IN ADDITION, CCK'S CURRENT CEO BEGAN IN AUGUST 2024 AND IS CONTINUING TO DEVELOP RELATIONSHIPS WITH LOCAL COMMUNITY LEADERS THROUGH EVENTS SUCH AS THE ANNUAL MISSION MINDED LEADERSHIP LUNCHEON. THIS EVENT BRINGS THE SOUTH-CENTRAL KENTUCKY COMMUNITY TOGETHER AND IS A REMINDER OF WHAT IS POSSIBLE WHEN A COMMUNITY UNITES FOR A CAUSE.IN 2026 CCK WILL HOST 10 WEEK-LONG SUMMER CAMPS AND 13 WEEKEND RETREATS FOR CHILDREN WITH OVER 100 CONDITIONS. HIGHLY QUALIFIED MEDICAL AND CAMP PROFESSIONALS PROVIDE AN EXPERIENCE WHERE EVERY CAMPER PARTICIPATES IN PROGRAMS THAT EMPOWER THEM AND BUILD SELF-ESTEEM WHILE MEETING EVERY CAMPER'S NEEDS, AGAIN ALL AT NO COST.FINALLY, OF THE TOTAL EXCESS CONTRIBUTIONS OF $16 MILLION RECEIVED FROM 2021-2025, APPROXIMATELY $5 MILLION WAS RESTRICTED FOR CAPITAL IMPROVEMENT PROJECTS WHICH ARE INTENDED TO ENHANCE CAMPER EXPERIENCE. SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INVENTORY SALES - 2021 AMOUNT: $ 7,423. 2022 AMOUNT: $ 30,324. 2023 AMOUNT: $ 24,512. 2024 AMOUNT: $ 30,629. 2025 AMOUNT: $ 38,867. FUNDRAISING EVENTS NON-CONTRIBUTION PORTION - 2021 AMOUNT: $ 102,572. 2022 AMOUNT: $ 51,614. 2023 AMOUNT: $ 129,404. 2024 AMOUNT: $ 111,789. 2025 AMOUNT: $ 67,551. OTHER INCOME - 2021 AMOUNT: $ 1,729. 2022 AMOUNT: $ 11,350. 2023 AMOUNT: $ 47,461. 2024 AMOUNT: $ 1,791. 2025 AMOUNT: $ 1,891. GAMING INCOME - 2022 AMOUNT: $ 30,140. 2023 AMOUNT: $ 75,890. 2024 AMOUNT: $ 34,970. 2025 AMOUNT: $ 53,660. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 525000 525000 16875118 6994986 9880132 2810664 2106765 703899 6517838 3670724 2847114 84075 18500 65575 14021720 X 5360307 36400 27030 63430 5296877 0 5296877 5062756 36400 27030 63430 4999326 0 4999326 PART X, LINE 2: THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE). HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE CENTER'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE CENTER HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE CONTEXT OF SECTION 509(A) OF THE CODE. 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, 2025 AND 2024 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 HAS FILED ITS FEDERAL INCOME TAX RETURNS FOR PERIODS THROUGH DECEMBER 31, 2024. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). 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: COST OF SPECIAL EVENTS AND GAMING 27,030. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SPECIAL EVENTS AND GAMING 27,030. STARS & 6 STRINGS 192461 168808 23653 4890 17642 15854 CLAY SHOOTS 100969 64021 36948 500 34284 5544 3 159254 152304 6950 1875 6000 5571 452684 385133 67551 7265 57926 26969 92160 -24609 53660 5219 0 53660 5219 5219 48441 KY 1 0 1 0 1.00000 DONNA CRISWELL 1501 BURNLEY ROAD SCOTTSVILLE KY 42164 0 0 X X 0 0 0 0 0 0 0 1 0 DARREN DANNELLY DIRECTOR, PRESIDENT AND CE 166209 0 383 0 414 0 10200 0 32157 0 209363 0 0 0 PART I, LINE 7 DURING THE CALENDAR YEAR ENDED DECEMBER 31, 2025, THE ORGANIZATION MADE NONFIXED PAYMENTS IN THE FORM OF DISCRETIONARY BONUSES THAT WERE APPROVED BY THE BOARD OF DIRECTORS AND ARE REFLECTED IN COLUMN B(II) OF SCHEDULE J, PART II. X 10466 MARKET VALUE X CAMP SUPPLIES 49 57088 MARKET VALUE X GOLF CART 1 2000 MARKET VALUE X GIFT CARDS AND OTHER PREPAID ITEMS 5 300 MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. ACCORDINGLY, THIS QUESTION HAS BEEN MARKED NO. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS REVIEWED IN DETAIL BY MANAGEMENT AND THEN EMAILED TO THE BOARD MEMBERS FOR COMMENT 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 ORGANIZATION 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. IF A CONFLICT WERE TO ARISE, THE MEMBER WOULD ABSTAIN FROM VOTING ON THE MATTER. 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. CEO COMPENSATION DECISIONS ARE REVIEWED, APPROVED AND DOCUMENTED IN THE BOARD MINUTES. THE MOST RECENT REVIEW WAS IN DECEMBER 2025. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS HAS NOT FORMED A FINANCE OR AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDITED FINANCIAL STATEMENTS. RATHER, THE AUDIT REPORT IS REVIEWED IN DETAIL BY MANAGEMENT AND THE ORGANIZATION'S OUTSOURCED BOOKKEEPER PRIOR TO APPROVAL AND THE ORGANIZATION'S EXTERNAL AUDIT FIRM PRESENTS THE AUDIT REPORT ANNUALLY TO THE BOARD OF DIRECTORS AT THE SPRING MEETING.