Civic Intelligence

Over the Rainbow Nursery School Inc.

990 • Fiscal year 2014 • EIN 04-2770676

Jun 01, 2013 to May 31, 2014 • Filed on Apr 16, 2015

Organization ProfileN/A
115 Edgebrook RoadFramingham, MA 01701

(508) 877-9237

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

1.49x

Higher debt load relative to assets than 96% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

78th percentile

0.07x

Higher debt load relative to revenue than 78% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

33rd percentile

-3.2%

Higher net margin than 33% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

98th percentile

$100,537

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 20.3% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

6th percentile

-63%

Faster asset growth than 6% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

50th percentile

1.5%

Faster revenue growth than 50% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$22,115

Down $37,368 (-63%) from 2013

Net Assets

Down

-$10,742

Down $15,888 (-309%) from 2013

Liabilities

Down

$32,857

Down $21,480 (-40%) from 2013

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin33rd percentile

Revenue

Up

$495,955

Up $7,427 (+1.5%) from 2013

Expenses

Up

$511,843

Up $37,611 (+7.9%) from 2013

Net Income

Down

-$15,888

Down $30,184 (-211%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$200K$0-$200KAssets 2011: $19,898Liabilities 2011: $19,128Net Assets 2011: $7702011Assets 2012: $20,933Liabilities 2012: $22,408Net Assets 2012: -$1,4752012Assets 2013: $59,483Liabilities 2013: $54,337Net Assets 2013: $5,1462013Assets 2014: $22,115Liabilities 2014: $32,857Net Assets 2014: -$10,7422014Assets 2015: $36,466Liabilities 2015: $44,201Net Assets 2015: -$7,7352015Assets 2016: $50,661Liabilities 2016: $39,538Net Assets 2016: $11,1232016Assets 2017: $83,691Liabilities 2017: $39,194Net Assets 2017: $44,4972017Assets 2018: $34,893Liabilities 2018: $40,998Net Assets 2018: -$6,1052018Assets 2019: $29,533Liabilities 2019: $34,134Net Assets 2019: -$4,6012019Assets 2020: $134,750Liabilities 2020: $145,472Net Assets 2020: -$10,7222020Assets 2021: $99,475Liabilities 2021: $255,251Net Assets 2021: -$155,7762021Assets 2022: $189,297Liabilities 2022: $26,174Net Assets 2022: $163,1232022Assets 2023: $273,113Liabilities 2023: $34,571Net Assets 2023: $238,5422023Assets 2024: $235,660Liabilities 2024: $26,807Net Assets 2024: $208,8532024Assets 2025: $133,042Liabilities 2025: $29,691Net Assets 2025: $103,3512025

Highlighted filing

2014

Assets$22,115
Liabilities$32,857
Net Assets-$10,742
Open 2014 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $522,258Expenses 2011: $528,028Net Income 2011: -$5,7702011Revenue 2012: $505,287Expenses 2012: $507,532Net Income 2012: -$2,2452012Revenue 2013: $488,528Expenses 2013: $474,232Net Income 2013: $14,2962013Revenue 2014: $495,955Expenses 2014: $511,843Net Income 2014: -$15,8882014Revenue 2015: $653,913Expenses 2015: $650,906Net Income 2015: $3,0072015Revenue 2016: $709,484Expenses 2016: $690,626Net Income 2016: $18,8582016Revenue 2017: $788,631Expenses 2017: $755,257Net Income 2017: $33,3742017Revenue 2018: $739,306Expenses 2018: $789,908Net Income 2018: -$50,6022018Revenue 2019: $734,818Expenses 2019: $733,314Net Income 2019: $1,5042019Revenue 2020: $617,276Expenses 2020: $623,397Net Income 2020: -$6,1212020Revenue 2021: $466,104Expenses 2021: $611,158Net Income 2021: -$145,0542021Revenue 2022: $1,098,382Expenses 2022: $779,483Net Income 2022: $318,8992022Revenue 2023: $1,010,323Expenses 2023: $934,904Net Income 2023: $75,4192023Revenue 2024: $1,012,451Expenses 2024: $1,042,140Net Income 2024: -$29,6892024Revenue 2025: $938,207Expenses 2025: $1,043,709Net Income 2025: -$105,5022025

Highlighted filing

2014

Revenue$495,955
Expenses$511,843
Net Income-$15,888
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Apr 16, 2015
Return Version
2013v4.0
Gross Receipts
$495,955
Mission and Program Overview

Mission

Educational and preschool activities for young children as appropriate for their age group in greater framingham area.

Educational and preschool activities for young children in the greater framingham area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$23,100$19,900▼ $3,200
Cash and Non-Interest-Bearing Accounts$19,411$10,112▼ $9,299
Accounts Receivable$35,203$8,803▼ $26,400
Prepaid Expenses and Deferred Charges$3,200$3,200→ $0
Land, Buildings, and Equipment, Net$1,669$0▼ $1,669
Total Assets$59,483$22,115▼ $37,368
Liabilities
Accounts Payable and Accrued Expenses$31,237$12,957▼ $18,280
Total Liabilities$54,337$32,857▼ $21,480
Net Assets / Fund Balance
Unrestricted Net Assets$5,146$-10,742▼ $15,888
Total Net Assets Fund Balance$5,146$-10,742▼ $15,888
Total Liabilities and Net Assets / Fund Balance$59,483$22,115▼ $37,368

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$67,540$67,540
Leasehold Improvements$0$34,974$34,974
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brenda L DemarcoDirectorFT$89,683$10,854$100,537
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$495,955
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-15,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$404,795
Other Expenses$107,048
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$259,099--$259,099
Current Officers, Directors, Trustees, and Key Employees$1,845$98,692-$100,537
Occupancy$49,427$17,366-$66,793
Other Employee Benefits$23,795--$23,795
Payroll Taxes$15,809$5,555-$21,364
Fees for Services Accounting-$4,600-$4,600
Insurance$1,654$581-$2,235
All Other Expenses$1,447$508-$1,955
Other Expenses$1,436$504-$1,940
Depreciation Depletion$1,235$434-$1,669
Office Expenses-$391-$391
Advertising$75$25-$100
Total Functional Expenses$379,293$132,550$0$511,843
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$23,100$19,900▼ $3,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8A

“Brenda demarco is the single member of the board of directors for over the rainbow nursery school, inc.”

Form 990, Part VI, Section A, Line 8B

“Brenda demarco is the single member of the board of directors for over the rainbow nursery school, inc.”

Form 990, Part VI, Section B, Line 11

“A copy of the 990 is provided to the board president. It is reviewed and approved prior to the filing of the return.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents are available to the public upon request.”

Filing and Contact Details

Filer

EIN
04-2770676
Phone
5088779237

Signing Officer

Name
Brenda Demarco
Title
President
Phone
5088779237
Signed
2015-04-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brenda Demarco
Formed
1982
Legal Domicile
Ma
Voting Board Members
1
Independent Board Members
0
Employees
23
Volunteers
0

Preparer

Preparer
Jennifer Ferrera
Phone
5082297900
Raw XML Appendix324 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BRENDA DEMARCO IS THE SINGLE MEMBER OF THE BOARD OF DIRECTORS FOR OVER THE RAINBOW NURSERY SCHOOL, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BRENDA DEMARCO IS THE SINGLE MEMBER OF THE BOARD OF DIRECTORS FOR OVER THE RAINBOW NURSERY SCHOOL, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 IS PROVIDED TO THE BOARD PRESIDENT. IT IS REVIEWED AND APPROVED PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt05146
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-10742
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine104 ROLLING DR
IRS990/USAddress/City0FRAMINGHAM
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode001701
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRENDA DEMARCO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05088779237
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine10OVER THE RAINBOW NURSERY SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0OVER
ReturnHeader/Filer/EIN0042770676
ReturnHeader/Filer/PhoneNum05088779237
ReturnHeader/Filer/USAddress/AddressLine10115 EDGEBROOK ROAD
ReturnHeader/Filer/USAddress/City0FRAMINGHAM
ReturnHeader/Filer/USAddress/State0MA
ReturnHeader/Filer/USAddress/ZIPCode001701
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0760754060
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MURPHY EDWARDS GONCALVES & FERRERA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10144 TURNPIKE ROAD SUITE 340
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SOUTHBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode001772
ReturnHeader/PreparerPersonGrp/PhoneNum05082297900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER FERRERA
ReturnHeader/ReturnTs02015-04-15T15:21:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,115
Liabilities
$32,857
Net assets
-$10,742
Revenue
$495,955
Expenses
$511,843
Net income
-$15,888
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.13$0.03$0.10$0.94$1.04$0.11
2024Detailed filing. Detailed filing data is available for this year.$0.24$0.03$0.21$1.01$1.04$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.27$0.03$0.24$1.01$0.93$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.19$0.03$0.16$1.10$0.78$0.32
2021Detailed filing. Detailed filing data is available for this year.$0.10$0.26$0.16$0.47$0.61$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.13$0.15$0.01$0.62$0.62$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.03$0.03$0.00$0.73$0.73$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.03$0.04$0.01$0.74$0.79$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.08$0.04$0.04$0.79$0.76$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.05$0.04$0.01$0.71$0.69$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.04$0.04$0.01$0.65$0.65$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.03$0.01$0.50$0.51$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.05$0.01$0.49$0.47$0.01
2012Summary only. Only limited summary data is available for this year.$0.02$0.02$0.00$0.51$0.51$0.00
2011Summary only. Only limited summary data is available for this year.$0.02$0.02$0.00$0.52$0.53$0.01