Civic Intelligence

Brainy Camps Association

990 • Fiscal year 2017 • EIN 27-1547370

Jul 01, 2016 to Jun 30, 2017 • Filed on May 11, 2018

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

90th percentile

0.75x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

0.91x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

13th percentile

-21%

Higher net margin than 13% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

100th percentile

$1,058,106

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 194.4% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

77th percentile

19%

Faster asset growth than 77% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

24th percentile

-8.8%

Faster revenue growth than 24% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$661,833

Up $105,814 (+19%) from 2016

Net Assets

Down

$166,180

Down $113,646 (-41%) from 2016

Liabilities

Up

$495,653

Up $219,460 (+79%) from 2016

Revenue

Down

$544,276

Down $52,447 (-8.8%) from 2016

Expenses

Up

$657,922

Up $144,729 (+28%) from 2016

Net Income

Down

-$113,646

Down $197,176 (-236%) from 2016

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

2017

Assets$661,833
Liabilities$495,653
Net Assets$166,180

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

2017

Revenue$544,276
Expenses$657,922
Net Income-$113,646
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 11, 2018
Return Version
2016v3.1
Gross Receipts
$544,276
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$334,980$321,153▼ $13,827
Prepaid Expenses and Deferred Charges$118,862$197,633▲ $78,771
Accounts Receivable$69,455$73,162▲ $3,707
Cash and Non-Interest-Bearing Accounts$0$5,000▲ $5,000
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$556,019$661,833▲ $105,814
Other Assets Total$32,722$64,885▲ $32,163
Liabilities
Deferred Revenue$223,156$228,770▲ $5,614
Other Liabilities$36,113$222,502▲ $186,389
Accounts Payable and Accrued Expenses$16,924$44,381▲ $27,457
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$276,193$495,653▲ $219,460
Net Assets / Fund Balance
Unrestricted Net Assets$279,826$166,180▼ $113,646
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$279,826$166,180▼ $113,646
Total Liabilities and Net Assets / Fund Balance$556,019$661,833▲ $105,814

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$261,338$58,467$319,805
Other Land Buildings$50,655-$50,655
Leasehold Improvements$9,160-$9,160
Other Assets Org$64,885--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Roger Packer MdEx-officio President
Chong H Chu-stavinsPresident
Sandra Cushner-weinsteinDirector of Brainy Camps
Alec KingEvp & Chief Financial Officer
Douglas MyersFormer CFO
Karen GormanSecretary
Shahin MafiVice Preisdent
Revenue and Support

Revenue Composition

Contributions and Grants
$220,631
Program Service Revenue
$323,645
Investment Income
$0
Other Revenue
$0
All Other Contributions
$81,863
Change in Net Assets
$-113,646
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$272,246
Salaries, Compensation, and Employee Benefits$219,131
Grants and Similar Amounts Paid$166,545
Total Fundraising Expense$21,914
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$166,545--$166,545
Occupancy$147,202--$147,202
Other Salaries and Wages$86,611$10,826$10,827$108,264
Current Officers, Directors, Trustees, and Key Employees$73,906$9,238$9,238$92,382
Depreciation Depletion$32,404--$32,404
Travel$28,139--$28,139
Insurance$14,000$8,281-$22,281
Fees for Services Other$9,998$7,618-$17,616
Payroll Taxes$7,631$954$954$9,539
Other Expenses$5,212$5,025-$5,212
Other Employee Benefits$3,880$485$485$4,850
Pension Plan Contributions$3,277$409$410$4,096
Office Expenses$1,713$1,522-$3,235
Conferences and Meetings$2,055$340-$2,395
Advertising-$1,197-$1,197
Information Technology-$651-$651
Total Functional Expenses$589,462$46,546$21,914$657,922
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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$222,502
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
2024725000
Signed
2018-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Packer Md
Formed
2009
Legal Domicile
Dc
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
127

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. Voting Rights Form 990, Part VI, Line 1a The Board of BCA has 1 non-voting member, the ex-officio President. All other Board members have equal voting rights.

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 review applicable portions of the 990 (for example, the cnappi board reviews the public benefit sections). The form 990 is reviewed and approved by the chairperson of the audit committee of cnmc, as well as, the chairman of the board of cnmc, prior to filing with irs. The completed form 990 is also made available to the board of children's national medical center before filing

Conflict of Interest Policy Monitoring & Enforcement

Form 990, part vi, line 12c bca is governed by the policies of its parent, childrens hospital. These policies include a written conflict of interest policy, a written whistleblower policy, and a written document retention and destruction policy. Bca adheres to the same conflict of interest monitoring and enforcement procedures of its parent as follows. Bca asks that each officer, director, and key employee complete a conflict of interest form at least every year. In addition, each officer, director, and key employee is instructed to amend the conflict of interest form immediately upon a change in status of any of the questions on the form. These forms are reviewed annually by the chief legal officer of childrens hospital and conflicts of interest are noted. The childrens hospital board makes a determination, based on the recommendation of the chief legal officer as to which persons should be considered "interested parties" based on the criteria set forth in the boards government policy.

Process for Determining Compensation

Form 990, part vi, line 15a bca relies on its parent, children's national medical center, to determine compensation for bca's president. Children's national medical center uses a compensation committee, independent compensation consultant, compensation survey or study, and approval by the board or compensation commitee to establish compensation.

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

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 board's ("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 center's financial statements during the years ended june 30, 2017 and 2016 as the medical center has no uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1EX-OFFICIO PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PREISDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4EVP & CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR OF BRAINY CAMPS
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0651
IRS990/InformationTechnologyGrp/TotalAmt0651
IRS990/InsuranceGrp/ManagementAndGeneralAmt08281
IRS990/InsuranceGrp/ProgramServicesAmt014000
IRS990/InsuranceGrp/TotalAmt022281
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt058467
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0334980
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0321153
IRS990/LandBldgEquipCostOrOtherBssAmt0379620
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IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0279826
IRS990/NetAssetsOrFundBalancesEOYAmt0166180
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/ProgramServicesAmt0147202
IRS990/OccupancyGrp/TotalAmt0147202
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01522
IRS990/OfficeExpensesGrp/ProgramServicesAmt01713
IRS990/OfficeExpensesGrp/TotalAmt03235
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt032722
IRS990/OtherAssetsTotalGrp/EOYAmt064885
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0485
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0485
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03880
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04850
IRS990/OtherExpensesGrp/Desc0CAMP SUPPLIES
IRS990/OtherExpensesGrp/Desc1LICENSE, MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05025
IRS990/OtherExpensesGrp/ProgramServicesAmt06108
IRS990/OtherExpensesGrp/ProgramServicesAmt1781
IRS990/OtherExpensesGrp/ProgramServicesAmt25212
IRS990/OtherExpensesGrp/TotalAmt06108
IRS990/OtherExpensesGrp/TotalAmt15806
IRS990/OtherExpensesGrp/TotalAmt25212
IRS990/OtherLiabilitiesGrp/BOYAmt036113
IRS990/OtherLiabilitiesGrp/EOYAmt0222502
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt010827
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010826
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt086611
IRS990/OtherSalariesAndWagesGrp/TotalAmt0108264
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/FundraisingAmt0954
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0954
IRS990/PayrollTaxesGrp/ProgramServicesAmt07631
IRS990/PayrollTaxesGrp/TotalAmt09539
IRS990/PensionPlanContributionsGrp/FundraisingAmt0410
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0409
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03277
IRS990/PensionPlanContributionsGrp/TotalAmt04096
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0118862
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0197633
IRS990/PrincipalOfficerNm0ROGER PACKER MD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CAMPS FOR CHILDREN WITH CHRONIC ILLNESS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0323645
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0323645
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0320983
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IRS990/PYGrantsAndSimilarPaidAmt070604
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IRS990/PYOtherExpensesAmt0268743
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0275740
IRS990/PYRevenuesLessExpensesAmt083530
IRS990/PYSalariesCompEmpBnftPaidAmt0173846
IRS990/PYTotalExpensesAmt0513193
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0596723
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-113646
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0129968
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0323645
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/IRSWrittenDeterminationInd0X
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd03
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0589462
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CHILDREN'S HOSPITAL
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0589462
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0261338
IRS990ScheduleD/BuildingsGrp/DepreciationAmt058467
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0319805
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt09160
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt09160
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt064885
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM AFFILIATE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt050655
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt050655
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0222502
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 BOARD'S ("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 CENTER'S FINANCIAL STATEMENTS DURING THE YEARS ENDED JUNE 30, 2017 AND 2016 AS THE MEDICAL CENTER HAS NO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0LIABILITY FOR UNCERTAIN TAX POSITION (ASC 740)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0321153
IRS990ScheduleD/TotalBookValueOtherAssetsAmt064885
IRS990ScheduleD/TotalLiabilityAmt0222502
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0166545
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Educational Stipends
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0228
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/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10

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