2025-11-14T09:17:27-08:00 2024-12-31 852097623 RAB CPA PLLC 5505 W Chandler Blvd Ste 18 Chandler AZ 85226 990 2024-01-01 956116566 Pine Valley Bible Conference Assn Inc PINE 6194738879 Box 400 Pine Valley CA 91962 Jim Kelly Chairman 2025-11-14 true true Rhett A Butler P00369047 4807851400 2024 2025-03-06 01:10:19Z William Ryan Rebold 4019595 false X http://pinevalleybible.com/ X 1947 CA Christian Camping Activities & Facilities for Individuals, Churches & Christian Organizations. 7 7 75 15 0 600849 1192372 2878051 2827223 336 0 0 3479236 4019595 0 0 1174567 1229236 0 68512 1935650 2280286 3110217 3509522 369019 510073 5686846 6583271 28031 410593 5658815 6172678 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 2995676 2542834 Providing Christian Camping is the sole program service. 2995676 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 false 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 Tim Wilkins 6194738879 Box 400 Pine Valley CA 919620400 William Randall Rebold CFO/Senior Advi 60.00 0.00 X 73890 0 0 William Ryan Rebold Executive Direc 60.00 0.00 X 50000 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 123890 0 false false false 0 1192372 1192372 Christian Camping Fees 721000 2542834 2542834 Other Income 900099 284389 284389 2827223 0 0 0 0 0 0 0 0 0 4019595 2827223 0 0 0 0 123890 105307 16105 2478 0 916333 778882 119123 18328 28963 24619 3765 579 80706 68600 10492 1614 79344 67442 10315 1587 0 213122 181154 27706 4262 122508 104132 15926 2450 0 0 0 0 3974 3974 8600 7310 1118 172 26986 22938 3508 540 0 0 54267 46127 7055 1085 0 0 48 48 0 0 92928 78989 12081 1858 Food and supplies 506996 430947 65909 10140 Other Operating Expenses 485048 412291 63056 9701 Repairs & Maintenance 319284 271391 41507 6386 Utilities 270863 230234 35212 5417 175662 161291 12456 1915 3509522 2995676 445334 68512 985219 1250299 24616 600507 0 0 0 0 0 0 0 5200666 474953 4677011 4725713 0 0 0 0 6752 5686846 6583271 20107 76428 7924 334165 28031 410593 X 5658815 6172678 5658815 6172678 5686846 6583271 X 510073 3790 X true X false false false X 589678 123918 359494 600849 1192372 2866311 499615 1503403 2469140 2659497 2426411 9558066 0 0 0 1089293 1627321 2828634 3260346 3618783 12424377 5050 5000 30000 40050 87389 87389 92439 5000 30000 127439 12296938 454 2343 300 336 3433 0 454 2343 300 336 3433 0 171305 400222 298546 204876 400802 1475751 1261052 2029886 3127480 3465558 4019585 13903561 0.88440 0.90130 0.00020 0.00040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 367174 367174 1077002 20000 1057002 1966019 254953 1711066 1790471 200000 1590471 4725713 X 4019595 4019595 4019595 3509522 3509522 3509522 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, 2024, 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. 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. Form 990, Part XI, Line 9 Difference in Opening balance of Retained Earning = $3790