Civic Intelligence

Rainbow'S End Learning Center Inc

990 • Fiscal year 2014 • EIN 25-1707229

Jul 01, 2013 to Jun 30, 2014 • Filed on May 05, 2015

655 Jefferson Avenue15301

(724) 229-0851

Siviq Scores

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

Liabilities / Assets

86th percentile

0.61x

Higher debt load relative to assets than 86% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

64th percentile

0.11x

Higher debt load relative to revenue than 64% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

44th percentile

1.2%

Higher net margin than 44% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

94th percentile

$159,504

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 17.6% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

84th percentile

31%

Faster asset growth than 84% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$164,314

Up $38,735 (+31%) from 2013

Net Assets

Up

$64,197

Up $10,571 (+20%) from 2013

Liabilities

Up

$100,117

Up $28,164 (+39%) from 2013

Revenue

$905,280

No earlier filing loaded for comparison.

Expenses

Up

$894,709

Up $13,969 (+1.6%) from 2013

Net Income

$10,571

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $168,089Liabilities 2010: $152,245Net Assets 2010: $15,8442010Assets 2011: $109,859Liabilities 2011: $65,627Net Assets 2011: $44,2322011Assets 2012: $135,091Liabilities 2012: $63,859Net Assets 2012: $71,2322012Assets 2013: $125,579Liabilities 2013: $71,953Net Assets 2013: $53,6262013Assets 2014: $164,314Liabilities 2014: $100,117Net Assets 2014: $64,1972014Assets 2016: $112,086Liabilities 2016: $70,739Net Assets 2016: $41,3472016Assets 2017: $178,233Liabilities 2017: $51,568Net Assets 2017: $126,6652017Assets 2020: $280,984Liabilities 2020: $171,625Net Assets 2020: $109,3592020Assets 2021: $275,061Liabilities 2021: $70,166Net Assets 2021: $204,8952021Assets 2022: $610,948Liabilities 2022: $82,271Net Assets 2022: $528,6772022

Highlighted filing

2014

Assets$164,314
Liabilities$100,117
Net Assets$64,197

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $922,9422010Expenses 2011: $894,0732011Expenses 2012: $889,1982012Expenses 2013: $880,7402013Revenue 2014: $905,280Expenses 2014: $894,709Net Income 2014: $10,5712014Revenue 2016: $930,487Expenses 2016: $898,014Net Income 2016: $32,4732016Revenue 2017: $1,050,315Expenses 2017: $964,997Net Income 2017: $85,3182017Revenue 2020: $1,041,050Expenses 2020: $1,108,755Net Income 2020: -$67,7052020Revenue 2021: $1,213,756Expenses 2021: $1,118,220Net Income 2021: $95,5362021Revenue 2022: $1,681,553Expenses 2022: $1,357,771Net Income 2022: $323,7822022

Highlighted filing

2014

Revenue$905,280
Expenses$894,709
Net Income$10,571
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 5, 2015
Return Version
2013v4.0
Gross Receipts
$913,599
Mission and Program Overview

Mission

Child care services are provided to children, including children with disabilities, ages 0-13.

To provide day care and educational services to children, including disabled children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$48,019$68,148▲ $20,129
Land, Buildings, and Equipment, Net$59,916$47,745▼ $12,171
Cash and Non-Interest-Bearing Accounts$12,241$41,126▲ $28,885
Prepaid Expenses and Deferred Charges$5,061$4,670▼ $391
Total Assets$125,579$164,314▲ $38,735
Other Assets Total$342$2,625▲ $2,283
Liabilities
Other Liabilities$67,561$88,732▲ $21,171
Accounts Payable and Accrued Expenses$4,392$11,385▲ $6,993
Total Liabilities$71,953$100,117▲ $28,164
Net Assets / Fund Balance
Unrestricted Net Assets$53,626$64,197▲ $10,571
Total Net Assets Fund Balance$53,626$64,197▲ $10,571
Total Liabilities and Net Assets / Fund Balance$125,579$164,314▲ $38,735

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$47,745$61,483$109,228
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Stacey CollinsDirector of Finance$3,539$121,575$125,114
Jill BinottoExecutive Director$4,309$521$4,830

Board Members and Trustees

NameTitle
William ClinePresident
Phillip BinottoVice President
Dr Brian DeyarminSecretary
James MedvedTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$564,532
Program Service Revenue
$335,487
Investment Income
$32
Other Revenue
$5,229
Change in Net Assets
$10,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$643,462
Other Expenses$251,247
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$433,891$68,361-$502,252
Other Employee Benefits$73,205$4,216-$77,421
Occupancy$69,670$2,018-$71,688
Payroll Taxes$44,554$9,189-$53,743
Depreciation Depletion$16,132--$16,132
Advertising$11,567$107-$11,674
Current Officers, Directors, Trustees, and Key Employees-$10,046-$10,046
Conferences and Meetings$5,812$2,630-$8,442
Fees for Services Accounting-$6,990-$6,990
Other Expenses$6,652$85-$6,737
Insurance$5,631--$5,631
Fees for Services Other-$5,016-$5,016
All Other Expenses$2,658$2,102-$4,760
Office Expenses$3,077$142-$3,219
Total Functional Expenses$783,410$111,299$0$894,709
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,548
Fundraising Direct Expenses$8,319
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accounts Payable to Related Parties$68,297
Accrued Payroll and Withholding$20,435
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Conflict-of-interest policy
Yes
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 2

A board member is married to an officer.

Form 990, Part VI, Section B, Line 11

Form 990 is prepared by external accountants and submitted to the director of finance for review. Upon approval by the director of finance, the form 990 is submitted to a predetermined representative from the board of directors for review. This board member then provides a summary of the 990 to the entire board for their review and approval.

Form 990, Part VI, Section B, Line 12C

When individuals become board members they make a board service commitment pledge to immediately notify the board of any conflicts of interest and to refrain from voting on matters to which they have a conflict.

Form 990, Part VI, Section B, Line 15

Compensation is researched using three sources which include various compensation studies. This information is provided to the personnel committee who then reviews the information and ultimately determines the compensation package.

Form 990, Part VI, Section C, Line 18

The 990 is on file at the administrative office and made available to the public upon request. This form is also available on guidestar.

Form 990, Part VI, Section C, Line 19

Organizational governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

EIN
25-1707229
Phone
7242290851

Signing Officer

Name
Jill Binotto
Title
Executive Director
Phone
7242258145
Signed
2015-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Binotto
Formed
1993
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
4
Employees
45
Volunteers
0

Preparer

Preparer
Kathy B Houston CPA
Phone
7242239465
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0402874
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01837668
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt032
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt041
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt069
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0312
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt016211
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt012752
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt011598
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt011689
IRS990ScheduleA/OtherIncome509Grp/TotalAmt065798
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportPY509Pct00.98640
IRS990ScheduleA/PublicSupportTotal509Amt04487802
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0857533
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0917145
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0901865
IRS990ScheduleA/Total509Grp/TotalAmt04487802
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0913599
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0873785
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0924066
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0928812
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0913650
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04553912
IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt061483
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0109228
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt068297
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt120435
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCOUNTS PAYABLE TO RELATED PARTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL AND WITHHOLDING
IRS990ScheduleD/TotalBookValueLandBuildingsAmt047745
IRS990ScheduleD/TotalLiabilityAmt088732
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JILL BINOTTO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0154674
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A BOARD MEMBER IS MARRIED TO AN OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY EXTERNAL ACCOUNTANTS AND SUBMITTED TO THE DIRECTOR OF FINANCE FOR REVIEW. UPON APPROVAL BY THE DIRECTOR OF FINANCE, THE FORM 990 IS SUBMITTED TO A PREDETERMINED REPRESENTATIVE FROM THE BOARD OF DIRECTORS FOR REVIEW. THIS BOARD MEMBER THEN PROVIDES A SUMMARY OF THE 990 TO THE ENTIRE BOARD FOR THEIR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WHEN INDIVIDUALS BECOME BOARD MEMBERS THEY MAKE A BOARD SERVICE COMMITMENT PLEDGE TO IMMEDIATELY NOTIFY THE BOARD OF ANY CONFLICTS OF INTEREST AND TO REFRAIN FROM VOTING ON MATTERS TO WHICH THEY HAVE A CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS RESEARCHED USING THREE SOURCES WHICH INCLUDE VARIOUS COMPENSATION STUDIES. THIS INFORMATION IS PROVIDED TO THE PERSONNEL COMMITTEE WHO THEN REVIEWS THE INFORMATION AND ULTIMATELY DETERMINES THE COMPENSATION PACKAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS ON FILE AT THE ADMINISTRATIVE OFFICE AND MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THIS FORM IS ALSO AVAILABLE ON GUIDESTAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATIONAL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10PATHWAYS OF SOUTHWESTERN PENNSYLVANIA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11PATHWAYS FOUNDATION OF SOUTHWESTERN PENNSYLVANIA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12YOUR CHILD'S PLACE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine13INDEPENDENT LIVING OF WASHINGTON INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine14COMMUNITY LIVING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine15EVERYDAY LIVING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine16HOME & COMMUNITY SERVICES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0251125836
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1251797391
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2202699168
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3251831134
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4251878399
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5202356244
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN6311583082
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)

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