Children's National Hospital

Legal name: Children's National Rehabilitation and Specialized Care

Nonprofit profile at a glance

EIN
530204670
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
1-888-884-BEAR (2327)
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospital, Specialty

Official website

Reported finances

Revenue
$39,122,072
Expenses
$43,061,926
Assets
$63,142,180
Liabilities
$110,531,933

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

32 people listed

Executive titles in this filing

  • MICHELLE RILEY-BROWN (CHAIR, PRES/CEO (CNMC))

Highest 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
  • MARY ANNE HILLIARD (SECRETARY): $1,263,836 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Since our inception, Children’s National has been committed to improving the lives of children everywhere through Care, Advocacy, Research and Education.

What it reported doing in 2024

To provide quality rehabilitative and transitional care for infants, children, adolescents, and young adults with special health care needs in a supportive, culturally competent, respectful environment, and to participate in related local, regional, and national projects with government, private, and philanthropic organizations. During the year ended june 30, 2025, rsc provided 6,092 days of care. Rsc also provided rehabilitative services on an outpatient basis, approximately 25,549 encounters in the year ended june 30, 2025.

Operating model

Revenue model
Earned-program. 93% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 60
  • Accountability: 87
  • Sustainability: 28
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.1%; rating input score 67
  • Program expense ratio: 61%; rating input score 61
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 6th 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: 94.1%; rating input score 94; 27th 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: -10.1%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 1.47; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 1.75; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: -1.5% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 46th percentile among comparable filings

Details

  • What they do: 2 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 67.1% of revenue deployed · 61% of spending went to programs
  • Governance: 16 of 17 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $26.3M in reported program spending
  • Leadership: top reported pay $2.6M · 32 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.2M reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.