2024-11-12T10:02:29-08:00 2023-12-31 852097623 RAB CPA PLLC 5505 W Chandler Blvd Ste 18 Chandler AZ 85226 990 2023-01-01 956116566 Pine Valley Bible Conference Assn Inc PINE 6194738879 Box 400 Pine Valley CA 91962 Jim Kelly Chairman 2024-11-12 true true Rhett A Butler P00369047 4807851400 2023 2024-10-15 13:58:12Z William Randy Rebold Box 400 Pine Valley CA 919620400 3479236 false X http://pinevalleybible.com/ X 1947 CA Christian Camping Activities & Facilities for Individuals, Churches & Christian Organizations. 7 7 75 15 0 359494 600849 2614252 2878051 300 336 100617 0 3074663 3479236 0 0 1129232 1174567 0 62353 1336824 1935650 2466056 3110217 608607 369019 5301305 5686846 11509 28031 5289796 5658815 Provides facilities where people can meet to receive Christ as their Savior, study God's word, and grow in the knowledge of him. false false 2723724 2783852 Providing Christian Camping is the sole program service. 2723724 true true false false false false false false false false true false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 6 0 true 75 true false false false false false false false 0 false false false false false false false X 7 7 true false false false false false false true true false false true true true true true true true false false CA X GINNY CRAM 6194738879 Box 400 Pine Valley CA 919620400 William Randy Rebold Executive Dir. 60.00 0.00 X 167144 0 0 John Hilton Director 2.00 0.00 X 0 0 0 Steve Johnson Vice Chairman 0.00 0.00 X 0 0 0 Jim Kelly Chairman 2.00 0.00 X 0 0 0 Paul Adams Secretary 2.00 0.00 X 0 0 0 Dave Hoffman Director 0.00 0.00 X 0 0 0 Mark Heuslein Director 0.00 0.00 X 0 0 0 167144 1 false true false 0 600849 600849 Christian Camping Fees 721000 2783852 2783852 Other Income 900099 94199 94199 2878051 336 336 0 0 0 0 0 0 0 0 3479236 2878387 0 0 0 0 167144 139565 23400 4179 0 868377 739721 109163 19493 20138 16708 2819 611 47621 40410 6045 1166 71287 60703 8981 1603 0 45794 39384 5266 1144 47497 40654 5657 1186 0 0 0 0 22990 22990 4183 3472 586 125 41314 34291 5784 1239 0 0 62705 52530 5381 4794 0 0 256 256 0 0 69189 62270 6919 Repairs & Maintenance 447082 354701 76250 16131 Food and supplies 445741 443321 2152 268 Other Operating Expenses 331491 281767 43094 6630 Utilities 284043 269692 12177 2174 133365 121289 10466 1610 3110217 2723724 324140 62353 648082 985219 29747 24616 0 0 0 0 0 0 19 0 5151964 474953 4623457 4677011 0 0 0 0 0 5301305 5686846 2846 20107 8663 7924 11509 28031 X 5289796 5658815 5289796 5658815 5301305 5686846 369019 X true X false false false X 143618 589678 123918 359494 600849 1817557 2520620 499615 1503403 2469140 2659497 9652275 0 0 0 2664238 1089293 1627321 2828634 3260346 11469832 61124 5050 5000 71174 87389 87389 61124 92439 5000 158563 11311269 1515 454 2343 300 336 4948 0 1515 454 2343 300 336 4948 0 451 171305 400222 298546 204876 1075400 2666204 1261052 2029886 3127480 3465558 12550180 0.90130 0.91140 0.00040 0.00050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 367174 367174 1028300 20000 1008300 1966019 254953 1711066 1790471 200000 1590471 4677011 X 3479236 3479236 3479236 3110217 3110217 3110217 Part X : FIN48 Footnote The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of December 31, 2019, Pine Valley had no uncertain tax positions that qualify forrecognition or disclosure in the financial statements.Pine Valley files information tax returns in the U.S. and California. Pine Valley is subject to income tax examinations for the current year and certain prior years based upon the applicable laws and regulations. false false false false false false false false false William Randy Rebold Executive Dir. 167144 167144 William Ryan Rebold Exec Dir's son W-2 Compensation false Schedule L, Part V Supplemental Information The organization employeed the Executive Director's son as the Director of Trainee Development. Form 990, Part VI, Section A, Line 2 Executive Director's son is the Director of Trainee Development. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by an independent CPA firm, reviewed by the finance team, and then reviewed by the board during a board meeting before it is filed with the Internal Revenue Service. Form 990, Part VI, Section B, Line 12c Annually, each board member signs our conflict of interest policy which provides for identifying, disclosing and resolving potential conflicts of interest. At each board meeting during the year, board members disclose any change in status as an agenda item. In the event a conflict of interest is disclosed/discovered, the board will address the matter through a special meeting called at the time of discovery or at the next scheduled board meeting. No action is to be taken or transaction administered until the board has had the opportunity to meet and rule over the nature of the disclosure/transaction/relationship in question. Resolution will be determined through the counsel of the board with at least a quorum present. Form 990, Part VI, Section B, Line 15a The Executive Director's compensation is set by the independent members of the board using industry comparisons. The compensation setting process and compensation amount approved for the Executive Director are documented in the board minutes. Board officers volunteer (which is common in the industry) and there are no key employees (no one compensated more than $150,000). The Executive Director sets all other employees' compensation based on industry experience and data. Form 990, Part VI, Section C, Line 19 The governing documents, conflict of interest policy and financial statements are all available upon request.