Civic Intelligence

Brainy Camps Association

990 • Fiscal year 2016 • EIN 27-1547370

Jul 01, 2015 to Jun 30, 2016 • Filed on May 10, 2017

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

84th percentile

0.50x

Higher debt load relative to assets than 84% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

0.46x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

72nd percentile

14%

Higher net margin than 72% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

100th percentile

$1,159,229

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 194.3% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

7th percentile

-26%

Faster asset growth than 7% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

11%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$556,019

Down $199,296 (-26%) from 2015

Net Assets

Up

$279,826

Up $83,530 (+43%) from 2015

Liabilities

Down

$276,193

Down $282,826 (-51%) from 2015

Revenue

Up

$596,723

Up $61,273 (+11%) from 2015

Expenses

Up

$513,193

Up $142,146 (+38%) from 2015

Net Income

Down

$83,530

Down $80,873 (-49%) from 2015

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

2016

Assets$556,019
Liabilities$276,193
Net Assets$279,826

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

2016

Revenue$596,723
Expenses$513,193
Net Income$83,530
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 10, 2017
Return Version
2015v3.0
Gross Receipts
$596,723
Mission and Program Overview

Mission

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$249,162$334,980▲ $85,818
Prepaid Expenses and Deferred Charges$141,203$118,862▼ $22,341
Accounts Receivable$80,120$69,455▼ $10,665
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$755,315$556,019▼ $199,296
Other Assets Total$284,830$32,722▼ $252,108
Liabilities
Deferred Revenue$202,240$223,156▲ $20,916
Other Liabilities$344,112$36,113▼ $307,999
Accounts Payable and Accrued Expenses$12,667$16,924▲ $4,257
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$559,019$276,193▼ $282,826
Net Assets / Fund Balance
Unrestricted Net Assets$196,296$279,826▲ $83,530
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$196,296$279,826▲ $83,530
Total Liabilities and Net Assets / Fund Balance$755,315$556,019▼ $199,296

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$224,142$26,063$250,205
Other Land Buildings$110,838-$110,838
Other Assets Org$32,722--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Sandra Cushner-weinsteinBrd Secretary/directorFT$140,615$140,615

Board Members and Trustees

NameTitle
Roger Packer MdPresident (brainy Camps)
Chong H Chu-stavinsBoard Member
Karen GormanBoard Member
Shahin MafiBoard Member
Alec KingEvp/CFO From 5/2016
Douglas MyersEvp/CFO to 12/2015
Larry RagelInterim CFO to 5/2016
Revenue and Support

Revenue Composition

Contributions and Grants
$320,983
Program Service Revenue
$275,740
Investment Income
$0
Other Revenue
$0
All Other Contributions
$112,448
Change in Net Assets
$83,530
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$268,743
Salaries, Compensation, and Employee Benefits$173,846
Grants and Similar Amounts Paid$70,604
Total Fundraising Expense$17,384
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$155,482--$155,482
Other Salaries and Wages$92,872$11,609$11,609$116,090
Grants to Domestic Individuals$70,604--$70,604
Current Officers, Directors, Trustees, and Key Employees$32,042$4,005$4,005$40,052
Depreciation Depletion$25,021--$25,021
Fees for Services Other$17,342$4,350-$21,692
Office Expenses$3,059$12,021-$15,080
Travel$14,845--$14,845
Payroll Taxes$7,106$888$888$8,882
Other Expenses$8,557$2,527-$8,557
Information Technology$734$7,717-$8,451
Insurance-$7,442-$7,442
Other Employee Benefits$3,908$488$488$4,884
Pension Plan Contributions$3,150$394$394$3,938
Advertising-$245-$245
Total Functional Expenses$444,123$51,686$17,384$513,193
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$36,113
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
Alec King
Title
CFO
Phone
2024764888
Signed
2017-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Packer Md
Formed
2009
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
185

Preparer

Firm
Grant Thornton LLP
Address
1000 WILSON BLVD SUITE 1400, ARLINGTON, VA 22209
Preparer
Mary Torretta
Phone
7038477500
Supplemental Narrative

Additional Explanations

ORGANIZATION'S MISSION

Form 990, part i, line 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 Brainy Camps Association (BCA) is a consortium of residential camps, family camps and retreats for children with chronic health conditions. The health conditions served include high functioning autism spectrum disorders, Tourette syndrome, neurofibromatosis, epilepsy, sickle cell anemia, type 1 diabetes, heart disorders, Down syndrome, cerebral palsy, hydrocephalus, and chronic headaches and migraines. BCA offers cooking classes for families with children at risk for obesity, family camps for young children with type 1 diabetes, a transitions camp for young adults, a leadership training program, and online peer counseling training and support for children with chronic health conditions. The residential camps offer a wide range of challenging activities for campers to enjoy and offer educational seminars, led by our medical teams, to increase knowledge and self-management skills that give campers an understanding of their conditions and a much needed sense of control. The long-term goals of our camp interventions are to encourage healthy lifestyles and independence, and to foster resiliency, self-advocacy and positive well-being. It is essential for children with chronic conditions to understand their illnesses and know how to care for themselves at a young age in order to improve positive outcomes, promote resilience and further healthy living. Research is conducted to determine the overall benefit of condition specific camps and improve understanding of what helps children adapt to and effectively manage their conditions so they can live healthy lives. The purpose of all Brainy Camps programs and services is to build a community of support in order to improve the lives of individuals with chronic health conditions. We promote a network of communities that includes partnerships with children, families, volunteers, medical staff, board members, community supporters and non-profit healthcare organizations involved in our campers lives.

Members or Stockholders

Form 990, part vi, lines 6, 7a and 7b children's hospital is the sole member of brainy camps association and has the right to elect directors of brainy camps association. The articles and by-laws of brainy camps association describe certain rights reserved to the sole member.

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 REVIEWS 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's 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.

Officers

Form 990, part vii douglas myers served as cfo through december 2015. Larry ragel served as interim cfo in a contractual capacity from january to may 2016. Alec king joined as new cfo in may 2016. Due to the irs requirements of reporting compensation on the calendar-year basis, only dougs compensation is reflected on this form 990 as he is the only cfo who received compensation in calendar-year 2015.

Financial Statement Notes

Liability for Uncertain Tax Position (ASC 740)

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 Financial Accounting Standards Boards ("FASB") guidance on accounting for uncertainty in income taxes clarifies the accounting for uncertainty of income tax positions. The guidance defines the threshold for recognizing tax return positions in the combined financial statements as "more likely than not" that the position is sustainable, based on technical merits. 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. There was no impact on the Medical Centers financial statements during the years ended June 30, 2016 and 2015 as the Medical Center has no uncertain tax positions.

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IRS990/MissionDesc0SEE SCHEDULE O
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IRS990/NetAssetsOrFundBalancesEOYAmt0279826
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IRS990/OccupancyGrp/ProgramServicesAmt0155482
IRS990/OccupancyGrp/TotalAmt0155482
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012021
IRS990/OfficeExpensesGrp/ProgramServicesAmt03059
IRS990/OfficeExpensesGrp/TotalAmt015080
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt032722
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0488
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0488
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03908
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04884
IRS990/OtherExpensesGrp/Desc0CAMP SUPPLIES
IRS990/OtherExpensesGrp/Desc1LICENSE, MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02527
IRS990/OtherExpensesGrp/ProgramServicesAmt07214
IRS990/OtherExpensesGrp/ProgramServicesAmt12187
IRS990/OtherExpensesGrp/ProgramServicesAmt28557
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IRS990/OtherExpensesGrp/TotalAmt14714
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt011609
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt092872
IRS990/OtherSalariesAndWagesGrp/TotalAmt0116090
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IRS990/PayrollTaxesGrp/ProgramServicesAmt07106
IRS990/PayrollTaxesGrp/TotalAmt08882
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0118862
IRS990/PrincipalOfficerNm0ROGER PACKER MD
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IRS990/ProgramServiceRevenueGrp/Desc0CAMPS FOR CHILDREN WITH CHRONIC ILLNESS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0275740
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IRS990/PYOtherExpensesAmt0248246
IRS990/PYOtherRevenueAmt00
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IRS990/PYRevenuesLessExpensesAmt0164403
IRS990/PYSalariesCompEmpBnftPaidAmt0107909
IRS990/PYTotalExpensesAmt0371047
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IRS990/PYTotalRevenueAmt0535450
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IRS990/ReconcilationRevenueExpnssAmt083530
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IRS990/RelatedEntityInd0true
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IRS990/RelatedOrganizationsAmt0195835
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IRS990/RevenueAmt0275740
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0444123
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CHILDREN'S HOSPITAL
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0444123
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt026063
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IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATE
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt036113
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Schedule 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 Financial Accounting Standards Boards ("FASB") guidance on accounting for uncertainty in income taxes clarifies the accounting for uncertainty of income tax positions. The guidance defines the threshold for recognizing tax return positions in the combined financial statements as "more likely than not" that the position is sustainable, based on technical merits. 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. There was no impact on the Medical Centers financial statements during the years ended June 30, 2016 and 2015 as the Medical Center has no uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Liability for Uncertain Tax Position (ASC 740)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0334980
IRS990ScheduleD/TotalBookValueOtherAssetsAmt032722
IRS990ScheduleD/TotalLiabilityAmt036113
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt070604
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDUCATIONAL STIPENDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0143
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIPS ARE AWARDED AND APPLIED DIRECTLY TO THE CAMPERS' OUTSTANDING RECEIVABLE BALANCE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PART I, LINE 2
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10

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