Civic Intelligence

Rainbow'S End Learning Center Inc

990 • Fiscal year 2017 • EIN 25-1707229

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 15, 2018

655 Jefferson AvenueWashington, PA 15301

(724) 229-0851

Siviq Scores

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

Liabilities / Assets

70th percentile

0.29x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

37th percentile

0.05x

Higher debt load relative to revenue than 37% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

63rd percentile

8.1%

Higher net margin than 63% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

83rd percentile

$146,695

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

92nd percentile

59%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

65th percentile

13%

Faster revenue growth than 65% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$178,233

Up $66,147 (+59%) from 2016

Net Assets

Up

$126,665

Up $85,318 (+206%) from 2016

Liabilities

Down

$51,568

Down $19,171 (-27%) from 2016

Revenue

Up

$1,050,315

Up $119,828 (+13%) from 2016

Expenses

Up

$964,997

Up $66,983 (+7.5%) from 2016

Net Income

Up

$85,318

Up $52,845 (+163%) from 2016

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 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

2017

Assets$178,233
Liabilities$51,568
Net Assets$126,665

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 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

2017

Revenue$1,050,315
Expenses$964,997
Net Income$85,318
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 15, 2018
Return Version
2016v3.1
Gross Receipts
$1,056,200
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
Cash and Non-Interest-Bearing Accounts$22,043$73,303▲ $51,260
Accounts Receivable$57,907$49,792▼ $8,115
Prepaid Expenses and Deferred Charges$4,088$34,147▲ $30,059
Land, Buildings, and Equipment, Net$26,131$20,148▼ $5,983
Total Assets$112,086$178,233▲ $66,147
Other Assets Total$1,917$843▼ $1,074
Liabilities
Other Liabilities$64,116$38,271▼ $25,845
Accounts Payable and Accrued Expenses$6,623$13,297▲ $6,674
Total Liabilities$70,739$51,568▼ $19,171
Net Assets / Fund Balance
Unrestricted Net Assets$41,347$126,665▲ $85,318
Total Net Assets Fund Balance$41,347$126,665▲ $85,318
Total Liabilities and Net Assets / Fund Balance$112,086$178,233▲ $66,147

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,148$92,523$112,671
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Stacey R CollinsCFO$2,799$143,896$146,695
Kellie KaminskiCEO$4,013$129,766$133,779
Aaron RogersChief Inform$1,143$119,929$121,072
Kim McbaneInterim CEO$1,476$83,293$84,769
Edward Jt YongoCEO$233$7,539$7,772

Board Members and Trustees

NameTitle
James MedvedPresident
Amy TaylorSecretary
William LivolsiTreasurer
Dr Brian DeyarminVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$574,520
Program Service Revenue
$469,934
Investment Income
$63
Other Revenue
$5,798
Change in Net Assets
$85,318
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$711,860
Other Expenses$253,137
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$470,546$76,217-$546,763
Other Employee Benefits$75,350$12,504-$87,854
Occupancy$67,554$1,832-$69,386
Payroll Taxes$54,248$12,290-$66,538
Current Officers, Directors, Trustees, and Key Employees-$10,705-$10,705
Insurance$7,731$1,796-$9,527
Conferences and Meetings$8,034$410-$8,444
Depreciation Depletion$7,883--$7,883
Fees for Services Accounting-$7,169-$7,169
Other Expenses$6,184$86-$6,270
Office Expenses$4,881$30-$4,911
Advertising$4,784$26-$4,810
All Other Expenses$1,414$1,680-$3,094
Fees for Services Other-$2,887-$2,887
Total Functional Expenses$837,109$127,888$0$964,997
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,683
Fundraising Direct Expenses$5,885
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$26,322
Accrued Payroll and Withholding$11,949
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, Page 6, Part VI, Line 9

Kellie kaminski 230 main boulevard pittsburgh, pa 15237

Form 990, Page 6, Part VI, Line 11B

Form 990 is prepared by external accountants and submitted to the chief financial officer for review. Upon approval by the chief financial officer, 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, Page 6, Part VI, 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, Page 6, Part VI, Line 15A

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, Page 6, Part VI, Line 15B

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, Page 6, Part VI, 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, Page 6, Part VI, 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

Filer Name
RAINBOW'S END LEARNING CENTER INC
EIN
25-1707229
Phone
7242290851
Address
655 JEFFERSON AVENUE, WASHINGTON, PA 15301

Signing Officer

Name
Stacey R Collins
Title
CFO
Phone
7242258145
Signed
2018-03-15

Organization Details

Principal Officer
Edward Jt Yongo
Formed
1993
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
4
Employees
34

Preparer

Firm
Houston & Associates LLC
Address
90 W CHESTNUT ST STE 650, WASHINGTON, PA 15301-4524
Preparer
Kathy B Houston CPA
Phone
7242239465
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IRS990/PYTotalRevenueAmt0930487
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/RelatedOrganizationsAmt01040
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0469934
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SPECIAL EVENTS 79,512
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0522141
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0492287
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0564532
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0533064
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02686544
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt063
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt032
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt041
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0214
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0469934
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0400297
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0326702
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0335487
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0324469
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt017116
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt013548
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt016211
IRS990ScheduleA/OtherIncome509Grp/TotalAmt079512
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0900019
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0857533
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0913599
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0873785
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04623159
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt092523
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0112671
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111949
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCOUNTS PAYABLE TO RELATED PARTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL AND WITHHOLDING
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020148
IRS990ScheduleD/TotalLiabilityAmt038271
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KELLIE KAMINSKI 230 MAIN BOULEVARD PITTSBURGH, PA 15237
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY EXTERNAL ACCOUNTANTS AND SUBMITTED TO THE CHIEF FINANCIAL OFFICER FOR REVIEW. UPON APPROVAL BY THE CHIEF FINANCIAL OFFICER, 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/ExplanationTxt4COMPENSATION 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/ExplanationTxt5THE 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/ExplanationTxt6ORGANIZATIONAL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd4false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd5false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd6false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd5N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd6N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PATHWAYS OF SOUTHWESTERN PENNSYLVAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PATHWAYS FOUNDATION OF SOUTHWESTERN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2YOUR CHILD'S PLACE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3INDEPENDENT LIVING OF WASHINGTON I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4COMMUNITY LIVING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5EVERYDAY LIVING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6HOME & 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/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501C3

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