Civic Intelligence

Brainy Camps Association

990 • Fiscal year 2015 • EIN 27-1547370

Jul 01, 2014 to Jun 30, 2015 • Filed on May 13, 2016

111 Michigan Avenue NWWashington, DC 20010

(202) 476-4888

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.74x

Higher debt load relative to assets than 89% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

90th percentile

1.04x

Higher debt load relative to revenue than 90% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

85th percentile

31%

Higher net margin than 85% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

100th percentile

$1,138,449

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 212.6% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

98th percentile

459%

Faster asset growth than 98% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

82nd percentile

34%

Faster revenue growth than 82% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$755,315

Up $620,301 (+459%) from 2014

Net Assets

Up

$196,296

Up $164,403 (+515%) from 2014

Liabilities

Up

$559,019

Up $455,898 (+442%) from 2014

Revenue

Up

$535,450

Up $136,851 (+34%) from 2014

Expenses

Up

$371,047

Up $37,378 (+11%) from 2014

Net Income

Up

$164,403

Up $99,473 (+153%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2011: $80,663Liabilities 2011: $90,448Net Assets 2011: -$9,7852011Assets 2012: $67,178Liabilities 2012: $114,731Net Assets 2012: -$47,5532012Assets 2013: $50,120Liabilities 2013: $83,157Net Assets 2013: -$33,0372013Assets 2014: $135,014Liabilities 2014: $103,121Net Assets 2014: $31,8932014Assets 2015: $755,315Liabilities 2015: $559,019Net Assets 2015: $196,2962015Assets 2016: $556,019Liabilities 2016: $276,193Net Assets 2016: $279,8262016Assets 2017: $661,833Liabilities 2017: $495,653Net Assets 2017: $166,1802017Assets 2018: $669,078Liabilities 2018: $525,778Net Assets 2018: $143,3002018Assets 2019: $677,924Liabilities 2019: $519,696Net Assets 2019: $158,2282019Assets 2020: $509,850Liabilities 2020: $359,419Net Assets 2020: $150,4312020Assets 2022: $571,390Liabilities 2022: $396,919Net Assets 2022: $174,4712022

Highlighted filing

2015

Assets$755,315
Liabilities$559,019
Net Assets$196,296

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $269,8032011Expenses 2012: $333,5702012Expenses 2013: $294,7292013Revenue 2014: $398,599Expenses 2014: $333,669Net Income 2014: $64,9302014Revenue 2015: $535,450Expenses 2015: $371,047Net Income 2015: $164,4032015Revenue 2016: $596,723Expenses 2016: $513,193Net Income 2016: $83,5302016Revenue 2017: $544,276Expenses 2017: $657,922Net Income 2017: -$113,6462017Revenue 2018: $816,659Expenses 2018: $839,539Net Income 2018: -$22,8802018Revenue 2019: $710,791Expenses 2019: $695,863Net Income 2019: $14,9282019Revenue 2020: $672,273Expenses 2020: $680,070Net Income 2020: -$7,7972020Revenue 2022: $593,364Expenses 2022: $548,552Net Income 2022: $44,8122022

Highlighted filing

2015

Revenue$535,450
Expenses$371,047
Net Income$164,403
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 13, 2016
Return Version
2014v6.0
Gross Receipts
$535,450
Mission and Program Overview

Mission

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$249,162▲ $249,162
Prepaid Expenses and Deferred Charges$30,200$141,203▲ $111,003
Accounts Receivable$0$80,120▲ $80,120
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$135,014$755,315▲ $620,301
Other Assets Total$104,814$284,830▲ $180,016
Liabilities
Other Liabilities$0$344,112▲ $344,112
Deferred Revenue$89,242$202,240▲ $112,998
Accounts Payable and Accrued Expenses$13,879$12,667▼ $1,212
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$103,121$559,019▲ $455,898
Net Assets / Fund Balance
Unrestricted Net Assets$31,893$196,296▲ $164,403
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$31,893$196,296▲ $164,403
Total Liabilities and Net Assets / Fund Balance$135,014$755,315▲ $620,301

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$249,162$1,043$250,205
Other Assets Org$282,730--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Sandra Cushner-weinsteinBrd Secretary/directorFT$138,371$138,371

Board Members and Trustees

NameTitle
Roger Packer MdPresident (brainy Camps)
Douglas MyersEVP/CHief Financial Officer

Highest Paid Contractors

ContractorServicesLocationCompensation
Youth World LimitedCamp Facilities301 MAINE ST STE 2C, Reisterstown, MD 21136$129,940
Revenue and Support

Revenue Composition

Contributions and Grants
$340,426
Program Service Revenue
$195,024
Investment Income
$0
Other Revenue
$0
All Other Contributions
$109,791
Change in Net Assets
$164,403
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$248,246
Salaries, Compensation, and Employee Benefits$107,909
Grants and Similar Amounts Paid$14,892
Total Fundraising Expense$10,791
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$162,640--$162,640
Other Salaries and Wages$74,264$9,283$9,283$92,830
Travel$38,552--$38,552
Grants to Domestic Individuals$14,892--$14,892
Fees for Services Other$5,500$4,183-$9,683
Insurance$1,568$8,054-$9,622
Payroll Taxes$5,550$694$694$6,938
Information Technology-$5,699-$5,699
Other Employee Benefits$3,642$456$455$4,553
Pension Plan Contributions$2,870$359$359$3,588
Other Expenses$550$1,986-$2,536
Office Expenses$1,118$687-$1,805
Depreciation Depletion$1,043--$1,043
Conferences and Meetings-$350-$350
Advertising-$183-$183
Total Functional Expenses$328,322$31,934$10,791$371,047
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$344,112
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Brainy Camps Association
EIN
27-1547370
In Care Of
% CORPORATE OFFICERS
Phone
2024764888
Address
111 Michigan Avenue NW, Washington, DC 20010

Signing Officer

Name
Larry Ragel
Title
CFO
Phone
2024764888
Signed
2016-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Packer Md
Formed
2009
Legal Domicile
Dc
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
100

Preparer

Firm
Grant Thornton LLP
Address
2010 CORPORATE RIDGE SUITE 400, MCLEAN, VA 22102
Preparer
Mary Torretta
Phone
7038477500
Supplemental Narrative

Additional Explanations

Organization'S Mission

Form 990, Part I, Lines 1 and Part III, Line 1 BRAINY CAMPS ASSOCIATION IS ORGANIZED AND OPERATED FOR CHARITABLE, SCIENTIFIC AND EDUCATIONAL PURPOSES TO PROVIDE A PLACE AND PATH FOR CHILDREN WITH SERIOUS ILLNESSES, CHRONIC HEALTH CONDITIONS AND LIFE CHALLENGES TO EXPERIENCE THE JOYS OF CHILDHOOD AND GROW IN THEIR CONFIDENCE BY PROVIDING, WITHOUT LIMITATIONS, CAMPS AND OTHER ACTIVITIES FOR CHILDREN WITH SPECIAL DEVELOPMENTAL NEEDS AND BY ASSISTING CHILDREN'S HOSPITAL IN THE PROVISION OF HEALTHCARE AND RELATED SERVICES. Program Service #1 Form 990, Part III, Line 4a CAMP CONNECT OFFERS CHILDREN AND TEENS DIAGNOSED WITH HIGH FUNCTIONING AUTISM SPECTRUM DISORDER (ASD), AGES 9-17, AND OFFERS CHILDREN AND TEENS WITH TOURETTE SYNDROME, AGES 7-17, SEVEN DAYS AND SIX NIGHTS OF SUMMER FUN AND SOCIAL CONNECTIONS. CHILDREN EXPERIENCE ALL THE FUN AND ADVENTURE OF A SLEEP-AWAY CAMP WITH MEDICAL STAFF CLOSE AT HAND. FOR ONE WEEK, THE CHILDREN DO NOT HAVE TO WORRY ABOUT HOW THEY ARE SEEN OR WHAT OTHERS THINK; THEY SIMPLY HAVE FUN. THEY PARTICIPATE IN A MYRIAD OF ACTIVITIES, LEARNING TEAM-BUILDING SKILLS THROUGH SPORTS, SKITS, AND CAMP OLYMPICS. FORMAL AND INFORMAL SUPPORT GROUPS ALLOW CAMPERS TO PRACTICE APPROPRIATE SOCIAL AND COMMUNICATION SKILLS AND ENCOURAGE THE DISCUSSION OF MEANINGFUL TOPICS INCLUDING HOW TO HANDLE BULLYING, WHAT TO DO WHEN TEASED AND HOW TO MAKE FRIENDS. Program Service #2 Form 990, Part III, Line 4b CAMP NEW FRIENDS OFFERS CHILDREN AND TEENS WITH NEUROFIBROMATOSIS (AGES 7-17) SEVEN DAYS AND SIX NIGHTS OF SUMMER FUN AND SOCIAL CONNECTIONS. CAMP NEW FRIENDS SERVES TO REDUCE THE STIGMA AND ISOLATION THAT IS OFTEN ASSOCIATED WITH NEUROLOGICAL DISORDERS AND CHRONIC HEALTH CONDITIONS. THE CAMPS ALSO PROVIDE PARENTS WITH RESPITE. CAMPERS PARTICIPATE AND CHOOSE FROM A MYRIAD OF ACTIVITIES. SUPPORT GROUPS AND EDUCATIONAL PROGRAMS PROMOTE KNOWLEDGE, SKILL DEVELOPMENT AND SOCIAL CONNECTIONS. CHILDREN AND TEENS GAIN A BETTER UNDERSTANDING OF THEIR CONDITION, STRENGTHS AND SELF-WORTH. Program Service #3 Form 990, Part III, Line 4c CAMP HEARTBEAT OFFERS CHILDREN AND TEENS WITH HEART CONDITIONS, AGES 7-16, FIVE DAYS AND FOUR NIGHTS OF SUMMER FUN, EDUCATION, AND SOCIAL CONNECTIONS IN A SAFE AND SUPERVISED ENVIRONMENT. CAMP HEARTBEAT WAS DEVELOPED BY BRAINY CAMPS IN CONJUNCTION WITH THE DEPARTMENT OF PEDIATRIC CARDIOLOGY OF CHILDRENS NATIONAL HEALTH SYSTEM. PARENTS CAN FEEL COMFORTABLE THAT THEIR CHILDREN ARE UNDER THE CONSTANT CARE OF TRAINED AND EXPERIENCED DOCTORS, NURSES AND HEALTHCARE PROVIDERS WHO SPECIALIZE IN THE CONDITION. DR. CHARLES BERUL, DIVISION CHIEF OF THE CARDIOLOGY PROGRAM AT CHILDRENS NATIONAL, DR. RUSSELL CROSS AND DR. SARAH CLAUSS, ALSO OF CHILDRENS NATIONAL, AND DR. JANE CROSSON OF JOHNS HOPKINS HOSPITAL ARE THE ONSITE CAMP PHYSICIANS. IN ADDITION TO FUN, THE GOAL OF CAMP HEARTBEAT IS TO REDUCE THE SOCIAL ISOLATION THAT IS OFTEN ASSOCIATED WITH HEART DISORDER, AND INCREASE THE KNOWLEDGE AND UNDERSTANDING OUR CAMPERS HAVE ABOUT THEIR CONDITION. THE CAMP PROVIDES OPPORTUNITIES FOR THE KIDS TO WORK WITH PROFESSIONAL STAFF AND BECOME BETTER SELF ADVOCATES AND SELF MANAGERS OF THEIR CONDITION. THEY LEARN FROM PEERS AND ADULT VOLUNTEERS WHO LIVE EFFECTIVELY WITH THE CONDITION, SERVING AS ROLE MODELS AND OFFERING HOPE FOR A SUCCESSFUL FUTURE TO OUR CAMPERS. CAMPERS PARTICIPATE AND CHOOSE FROM A MYRIAD OF ACTIVITIES. SUPPORT GROUPS AND EDUCATIONAL PROGRAMS PROMOTE KNOWLEDGE, SKILL DEVELOPMENT AND SOCIAL CONNECTIONS. CHILDREN AND TEENS GAIN A BETTER UNDERSTANDING OF THEIR CONDITION, STRENGTHS AND SELF-WORTH. Other Program Services Form 990, Part III, Line 4d Description Other Expenses Revenues Grants Camp great rock $56,522 $28,727 Camp Take Charge $32,740 $19,450 $350 Camp Super Smile $13,559 $10,280 Camp Take Hold $13,433 $8,550 Camp Super CAMPERS ALWAYS $25,295 $9,245 $760 Camp Healthy Habits $1,405 $475 Total $142,954 $76,727 $1,110 Members or Stockholders Form 990, Part VI, Lines 6, 7A And 7B CHILDREN'S HOSPITAL IS TH

Form 990 Review process

Form 990, Part VI, Line 11b THE RELEVANT COMMITTEES OF THE ORGANIZATION AND ITS PARENT ORGANIZATION CHILDREN'S HOSPITAL REVIEW APPLICABLE PORTIONS OF THE 990. THE LEGAL AFFAIRS AND AUDIT COMMITTEE REVIEW THE FINANCIAL DISCLOSURES, THE NOMINATING AND GOVERNANCE COMMITTEE REVIEW THE GOVERNANCE SECTIONS AND THE PUBLIC BENEFIT SECTIONS, AND THE EXECUTIVE COMPENSATION COMMITTEE REVIEW THE COMPENSATION DISCLOSURES. THE COMPLETED FORM 990 IS THEN MADE AVAILABLE TO THE BOARD OF BRAINY CAMPS BEFORE FILING.

Conflict of Interest Policy Monitoring & Enforcement

Form 990, Part VI, Line 12c BRAINY CAMPS IS GOVERNED BY THE POLICIES OF ITS PARENT, CHILDREN'S HOSPITAL. THESE POLICIES INCLUDE A WRITTEN CONFLICT OF INTEREST POLICY, A WRITTEN WHISTLEBLOWER POLICY, AND A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. BRAINY CAMPS' BOARD OF DIRECTORS OFFICIALLY ADOPTED THESE POLICIES ON JANUARY 10, 2016.

Process for Determining Compensation

Form 990, Part VI, Line 15a BRAINY CAMPS ASSOCIATION ("BCA") RELIES ON ITS ULTIMATE PARENT, CHILDREN NATIONAL MEDICAL CENTER, TO DETERMINE COMPENSATION FOR BCA'S PRESIDENT. CHILDREN'S NATIONAL MEDICAL CENTER USED A COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.

How Documents are Made Available to the Public

Form 990, Part VI, Line 19 BRAINY CAMPS ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.

Financial Statement Notes

Schedule D, Part X, Line 2

FIN 48 FINANCIAL STATEMENT FOOTNOTE FROM CHILDREN'S NATIONAL MEDICAL CENTER (MEDICAL CENTER), OF WHICH BRAINY CAMPS ASSOCIATION IS A SUBSIDIARY, IS AS FOLLOWS: THE MEDICAL CENTER IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ON SUCH BASIS, THE EXEMPT ENTITIES WILL NOT INCUR ANY LIABILITY FOR FEDERAL INCOME TAXES, EXCEPT FOR POSSIBLE UNRELATED BUSINESS INCOME. The Medical Center evaluates uncertain tax positions using a two-step approach for recognizing and measuring tax benefits taken or expected to be taken in an unrelated business activity tax return and disclosures regarding uncertainties in tax positions. tHE mEDICAL CENTER HAD NO UNCERTAIN TAX POSITIONS DURING THE YEARS ENDED JUNE 30, 2015 AND 2014.

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0141203
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IRS990/ProgramServiceRevenueGrp/Desc1CAMP NEW FRIENDS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 FINANCIAL STATEMENT FOOTNOTE FROM CHILDREN'S NATIONAL MEDICAL CENTER (MEDICAL CENTER), OF WHICH BRAINY CAMPS ASSOCIATION IS A SUBSIDIARY, IS AS FOLLOWS: THE MEDICAL CENTER IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ON SUCH BASIS, THE EXEMPT ENTITIES WILL NOT INCUR ANY LIABILITY FOR FEDERAL INCOME TAXES, EXCEPT FOR POSSIBLE UNRELATED BUSINESS INCOME. The Medical Center evaluates uncertain tax positions using a two-step approach for recognizing and measuring tax benefits taken or expected to be taken in an unrelated business activity tax return and disclosures regarding uncertainties in tax positions. tHE mEDICAL CENTER HAD NO UNCERTAIN TAX POSITIONS DURING THE YEARS ENDED JUNE 30, 2015 AND 2014.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS ARE AWARDED AND APPLIED DIRECTLY TO THE CAMPERS OUTSTANDING RECEIVABLE BALANCE.
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