Brainy Camps Association
Nonprofit profile at a glance
- EIN
- 271547370
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Washington, DC, USA
- Phone
- 2024764888
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $84,343
- Expenses
- $241,639
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- MICHELLE RILEY-BROWN (CHAIR, PRES/CEO (CNMC))
- KURT D NEWMAN MD (FORMER BOARD CHAIR, PRES/CEO CNMC)
Highest reported compensation
- KATHLEEN CHAVANU GORMAN (FORMER BOARD VICE CHAIRMAN): $3,140,500 total reported compensation
- MICHELLE RILEY-BROWN (CHAIR, PRES/CEO (CNMC)): $2,644,720 total reported compensation
- ALDWIN LINDSAY (TREASURER & EVP/CFO): $1,383,941 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
See schedule o.
Operating model
- Revenue model
- Affiliate-supported. 100% of the money available for current operations came from contributions from related organizations.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 65
- Accountability: 32
- Sustainability: 7
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 52.7%; rating input score 53
- Fundraising efficiency: $5.5 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -186.5%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 312.7%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: -2.5% per year; rating input score 0; 44th percentile among comparable filings
- Revenue growth: -0.3% per year; rating input score 0; 58th percentile among comparable filings
- Asset growth: 3.6% per year; rating input score 100; 60th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 52.7% of spending went to programs
- Governance: 0 of 3 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $127K in reported program spending
- Leadership: top reported pay $3.1M · 5 people listed · 0 of 6 pay-setting controls reported
- Consistency: 19 of 19 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: 18 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Financial Efficiency: Program expense ratio scored 53/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
- High — Sustainability: Operating margin scored 13/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- High — Sustainability: Total-asset coverage ratio scored 3/100.
- High — Sustainability: Officer compensation ratio scored 2/100.