2025-09-21T18:29:47-04:00 2024-12-31 990 2024-01-01 922363844 SEVENTH DAY BAPTIST DEEP SOUTH CAMP AND RETREAT CENTER INC SEVE 9544781719 325 N PUTNAM GROVE RD OAK HILL FL 32759 Lauren Kinlocke Treasurer 9544781719 2025-09-22 false 2024 2025-03-06 01:10:19Z X Michael Spearl 3322 BRIARWOOD CIR SAFETY HARBOR FL 34695 244203 false X X 2023 FL To provide a Christian camping and retreat facility for spiritual growth education and recreation by providing a fun natural environment to foster an enriched personal relationship with God through Jesus Christ. 9 9 0 9 0 0 241553 2650 0 0 244203 0 0 0 0 0 18225 18225 225978 1020546 90600 929946 To provide Christian education and recreation by providing a fun natural environment to foster an enriched personal relationship with God through Jesus Christ encourage lifelong fellowship among Gods children and promote Christian missions. false false 17814 0 0 Maintain property by covering utilities insurance repairs to ensure effective program delivery 0 0 2650 Religious education and planning camp retreat for total of 4 days and 3 nights. 0 0 0 Capital improvements to the Retreat Center by adding and renovating bathrooms 17814 true true 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 false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false X 9 9 false false false false false false false true false true false true false false false false false false FL X Lauren Kinlocke 9544781719 9491 NW 24 Court Sunrise FL 33322 X Michael Spearl President 10.00 0.00 X 0 0 0 Lauren Kinlocke Treasurer 15.00 0.00 X 0 0 0 Dayna Fuller Secretary 10.00 0.00 X 0 0 0 Joyvis Henderson Assistant Secretary 5.00 0.00 X 0 0 0 0 0 0 0 false false false 0 0 0 232000 0 9553 0 241553 Religious Organizations 813110 2650 2650 0 0 2650 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 244203 2650 0 0 0 0 0 0 411 0 411 0 0 0 0 0 0 0 0 0 2462 2462 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14596 14596 0 0 756 756 0 0 18225 17814 411 0 11000 29000 74361 262142 0 0 0 0 0 0 0 0 0 0 0 0 0 0 744000 14596 699000 729404 0 0 0 0 0 0 0 0 0 0 784361 1020546 0 0 0 0 0 0 0 0 0 0 0 0 99000 90600 0 0 0 0 99000 90600 X 685361 727946 0 202000 685361 929946 784361 1020546 X 225978 0 0 0 0 18607 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 744000 0 744000 0 0 14596 -14596 0 0 0 0 0 0 0 0 0 0 0 0 729404 Part VI, Section A, Line 8b The secretary takes minutes at every meeting They are stored on a computer shared with board and available upon request This meets the IRS definition of contemporaneous documentation. Part VI, line 9 | Name of the person:, Address of the person:| Lauren FM Kinlocke, 9491 NW 24 Court, Sunrise, FL, 33322| Michael Spearl, 3322 Briarwood Circle, Safe Harbor, FL, 34695| Part VI, Section B, Line 11b No review was or will be conducted Part VI, Section C, Line 19 No documents available to the public Part XI, Line 9 | Description:, Explanation:, Amount:| Adjustment balancing item, This difference of $18,607 is primarily due to the following: Capitalized renovations completed and added to fixed asset and $14,596 was recognized as depreciation expense of that and Principal payments on the mortgage were made during the year. These reduced liabilities on the balance sheet but are not treated as expenses, $18607| Part III,line 4a | Explanation:| The Corporation operates a Christian retreat and campsite facility in Oak Hill Florida. Its purpose is to provide a space for rest renewal spiritual growth and more through nature-based programs group retreats and rental of the facility to other faith-based groups. Part III,line 4b | Explanation:| In 2024 the organization completed $45,000 in renovations with $30,000 paid in 2024 and an additional $15,000 committed and payable in 2025 funded by restricted grants to enhance the usability of the facility. Part III,line 4c | Explanation:| The corporation maintained the campsite property covering utilities insurance,and repairs to ensure safe and effective program delivery. Part V,line 2b | Explanation:| The corporation did not issue any Form 1099s in 2024 because the corporation had no employees and no payroll tax fillings were required. Part VI,line 1a | Explanation:| The governing body consists of four officers: president treasurer secretary and assistant secretary. All officers are volunteers. The corporation has adopted bylaws and maintains financial controls. Board members review financial activity and approve major transactions. Part VI,line 9 | Explanation:| The individuals who cannot be reached at the organizations primary mailing address. Michael Spearl 3322 Briarwood Circle Safety Harbor FL 34695 and Lauren Kinlocke 9491 NW 24 court Sunrise FL 33322 Part VI,line 18 | Explanation:| The corporations secretary records minutes of all board meetings and the treasurer maintains the financial documents and form 990 of the corporation. These minutes and financial documents are maintained electronically shared with all board members and made available upon request Part VII,line SectionA | Explanation:| All officers listed served on a volunteer basis in 2024. The average estimated weekly hours range from 5 to 15 hours per week per officer. Part VIII,line 1f | Explanation:| The corporation received two restricted grants $32,000 for capital improvements and reported as contributions from the SDB conference and $200,000 from a SDB church sale to be applied towards future mortgage payoff and facility improvements. Of this $200,000 $185,000 was transferred to the capital reserve account and designated as such. Also donations were received from individuals and supporting organizations without donor restrictions. Program service revenue of $2,650 was generated through the rental of the retreat center. Part IX,line 16 | Explanation:| this included utilities and maintenance Part IX,line 22 | Explanation:| During 2024 the organization completed $45,000 of capital renovations to its primary facility. These costs were capitalized and reported on Part X Line 10a. Depreciation of $14,596 was recognized for the year using the straight-line method over 39 years in accordance with FASB ASC 958. Mortgage principal payments totaling $8,400 were made during the year. These reduced the liability reported on the balance sheet but are not included in functional expenses on Part IX as such payments are not treated as expenses under accrual accounting Part X & XI,line 2 | Explanation:| The capital reserves account of $262,142 includes restricted funds for mortgage payoff and facility improvements. Part X & XI,line 10a | Explanation:| The corporation purchased a campsite property that had a building on it in 2023 for $699,000. Part X & XI,line 10b | Explanation:| Depreciation of $14,596 was recognized for the year using the straight-line method over 39 years in accordance with FASB ASC 958. Part X & XI,line 23 | Explanation:| $600,000 was paid in cash for the campsite and $99,000 was financed by a mortgage. The mortgage balance at December 31 2024 was $90,600 Part X & XI,line 9 | Explanation:| An adjustment of $18,607 was reported on Line 9 to reconcile the change in net assets between the revenue and expense activity and the year-end balance sheet. This difference is due primarily to: $45,000 of capitalized renovations only $14,596 expensed as depreciation; $8,400 in mortgage principal payments not treated as expenses; and Retained donor-restricted funds not affecting current-year revenue or expenses. These items appropriately increase net assets but are not included in the operational revenue or expense sections of the return. Part VI,line 20 | Explanation:| Dayna Fuller -Secretary possesses the corporation minutes address is the same as the corporation. Lauren Kinlocke- Treasurer possesses the corporations financial documents address is 9491 NW 24 Court Sunrise FL 33322 Other,line XII | Explanation:| The corporation maintains its books and records on the accrual basis of accounting. Revenues are recorded when earned or awarded and expenses are recorded when incurred regardless of when cash is received or paid.