Civic Intelligence

Brainy Camps Association

990 • Fiscal year 2018 • EIN 27-1547370

Jul 01, 2017 to Jun 30, 2018 • Filed on May 03, 2019

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

91st percentile

0.79x

Higher debt load relative to assets than 91% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

87th percentile

0.64x

Higher debt load relative to revenue than 87% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

32nd percentile

-2.8%

Higher net margin than 32% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

100th percentile

$1,186,158

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 145.2% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

49th percentile

1.1%

Faster asset growth than 49% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

50%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$669,078

Up $7,245 (+1.1%) from 2017

Net Assets

Down

$143,300

Down $22,880 (-14%) from 2017

Liabilities

Up

$525,778

Up $30,125 (+6.1%) from 2017

Revenue

Up

$816,659

Up $272,383 (+50%) from 2017

Expenses

Up

$839,539

Up $181,617 (+28%) from 2017

Net Income

Up

-$22,880

Up $90,766 (+80%) from 2017

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

2018

Assets$669,078
Liabilities$525,778
Net Assets$143,300

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

2018

Revenue$816,659
Expenses$839,539
Net Income-$22,880
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 3, 2019
Return Version
2017v2.3
Gross Receipts
$877,281
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$73,162$326,039▲ $252,877
Land, Buildings, and Equipment, Net$321,153$228,253▼ $92,900
Prepaid Expenses and Deferred Charges$197,633$49,704▼ $147,929
Cash and Non-Interest-Bearing Accounts$5,000$5,140▲ $140
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$661,833$669,078▲ $7,245
Other Assets Total$64,885$59,942▼ $4,943
Liabilities
Deferred Revenue$228,770$243,840▲ $15,070
Other Liabilities$222,502$157,663▼ $64,839
Accounts Payable and Accrued Expenses$44,381$124,275▲ $79,894
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$495,653$525,778▲ $30,125
Net Assets / Fund Balance
Unrestricted Net Assets$166,180$143,300▼ $22,880
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$166,180$143,300▼ $22,880
Total Liabilities and Net Assets / Fund Balance$661,833$669,078▲ $7,245

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$170,346$74,463$244,809
Other Land Buildings$50,655$0$50,655
Leasehold Improvements$7,252$1,908$9,160
Other Assets Org$59,942--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Roger Packer MdEx-officio President
Chong H Chu-stavinsPresident
Shahin MafiVice President
Sandra Cushner-weinsteinDirector of Brainy Camps
Alec KingEvp & Chief Financial Officer
Douglas MyersFormer CFO to 12/2015
Karen GormanSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$301,578
Program Service Revenue
$575,703
Investment Income
$-60,622
Other Revenue
$0
All Other Contributions
$72,128
Change in Net Assets
$-22,880
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$384,544
Salaries, Compensation, and Employee Benefits$256,292
Grants and Similar Amounts Paid$198,703
Total Fundraising Expense$24,961
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$290,508--$290,508
Other Salaries and Wages$181,297$21,827$21,827$224,951
Grants to Domestic Individuals$198,703--$198,703
Depreciation Depletion$32,279--$32,279
Payroll Taxes$11,091$1,387$1,386$13,864
Travel$12,942--$12,942
Pension Plan Contributions$8,052$1,007$1,007$10,066
Information Technology-$9,157-$9,157
Insurance-$8,560-$8,560
Fees for Services Other$200$7,633-$7,833
Other Employee Benefits$5,929$741$741$7,411
Office Expenses$592$1,427-$2,019
Other Expenses$300$4,523-$300
Total Functional Expenses$758,316$56,262$24,961$839,539
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$157,663
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
2019-05-03
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
108

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 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 one 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. The form 990 is reviewed and approved by the chairperson of the audit committee of children's national medical center, 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 an executive compensation committee, independent compensation consultant, compensation survey or study, and approval by the executive compensation committee of the board 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, 2018 and 2017 as the medical center has no uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1EX-OFFICIO PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4EVP & CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR OF BRAINY CAMPS
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IRS990/MissionDesc0SEE SCHEDULE O
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IRS990/OtherAssetsTotalGrp/EOYAmt059942
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0741
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt05929
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07411
IRS990/OtherExpensesGrp/Desc0CAMP SUPPLIES
IRS990/OtherExpensesGrp/Desc1LICENSE, MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04523
IRS990/OtherExpensesGrp/ProgramServicesAmt015061
IRS990/OtherExpensesGrp/ProgramServicesAmt11362
IRS990/OtherExpensesGrp/ProgramServicesAmt2300
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01007
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0197633
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt049704
IRS990/PrincipalOfficerNm0ROGER PACKER MD
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IRS990/ProgramServiceRevenueGrp/Desc0CAMPS FOR CHILDREN WITH CHRONIC ILLNESS
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0758316
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CHILDREN'S HOSPITAL
IRS990ScheduleA/SupportingOrganization509a3Ind0X
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0170346
IRS990ScheduleD/BuildingsGrp/DepreciationAmt074463
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt059942
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt050655
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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, 2018 AND 2017 AS THE MEDICAL CENTER HAS NO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0LIABILITY FOR UNCERTAIN TAX POSITION (ASC 740)
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt059942
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IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0198703
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Educational Stipends
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0215
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0We believe every child who can benefit from attendance at our medically managed residential camps should be able to attend. Thanks to the support received from private donors, grants and foundations, we are able to offer camper scholarships to those children with chronic health conditions whose families cannot afford the cost of tuition. SCHOLARSHIPS ARE AWARDED AND APPLIED DIRECTLY TO THE CAMPERS' OUTSTANDING RECEIVABLE BALANCE.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20

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