Civic Intelligence

The Raining Season

990 • Fiscal year 2014 • EIN 26-2443024

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 02, 2015

Organization ProfileWWW.THERAININGSEASON.ORG
2050 Belshire WaySpring Hill, TN 37174

(615) 678-3866

Siviq Scores

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

Liabilities / Assets

35th percentile

0.01x

Higher debt load relative to assets than 35% of similar nonprofits.

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

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

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

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

59th percentile

$38,384

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

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

Asset Growth

94th percentile

94%

Faster asset growth than 94% of similar nonprofits.

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

Revenue Growth

18th percentile

-15%

Faster revenue growth than 18% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$280,710

Up $136,316 (+94%) from 2013

Net Assets

Up

$278,363

Up $136,645 (+96%) from 2013

Liabilities

Down

$2,347

Down $329 (-12%) from 2013

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin74th percentile

Revenue

Down

$845,208

Down $147,733 (-15%) from 2013

Expenses

Down

$708,563

Down $301,867 (-30%) from 2013

Net Income

Up

$136,645

Up $154,134 (+881%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$800K$600K$400K$200K$0Assets 2012: $159,207Liabilities 2012: $0Net Assets 2012: $159,2072012Assets 2013: $144,394Liabilities 2013: $2,676Net Assets 2013: $141,7182013Assets 2014: $280,710Liabilities 2014: $2,347Net Assets 2014: $278,3632014Assets 2015: $190,883Liabilities 2015: $3,736Net Assets 2015: $187,1472015Assets 2016: $169,182Liabilities 2016: $3,790Net Assets 2016: $165,3922016Assets 2017: $280,117Liabilities 2017: $2,817Net Assets 2017: $277,3002017Assets 2018: $371,735Liabilities 2018: $2,471Net Assets 2018: $369,2642018Assets 2019: $249,446Liabilities 2019: $1,936Net Assets 2019: $247,5102019Assets 2020: $287,337Liabilities 2020: $1,925Net Assets 2020: $285,4122020Assets 2021: $429,460Liabilities 2021: $5,920Net Assets 2021: $423,5402021Assets 2022: $369,882Liabilities 2022: $4,945Net Assets 2022: $364,9372022Assets 2023: $603,521Liabilities 2023: $6,630Net Assets 2023: $596,8912023Assets 2024: $311,173Liabilities 2024: $4,521Net Assets 2024: $306,6522024

Highlighted filing

2014

Assets$280,710
Liabilities$2,347
Net Assets$278,363
Open 2014 Filing

Operations Trend

Revenue Growth18th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,022,2732012Revenue 2013: $992,941Expenses 2013: $1,010,430Net Income 2013: -$17,4892013Revenue 2014: $845,208Expenses 2014: $708,563Net Income 2014: $136,6452014Revenue 2015: $651,730Expenses 2015: $742,946Net Income 2015: -$91,2162015Revenue 2016: $812,969Expenses 2016: $832,191Net Income 2016: -$19,2222016Revenue 2017: $1,141,012Expenses 2017: $1,029,101Net Income 2017: $111,9112017Revenue 2018: $1,041,669Expenses 2018: $949,705Net Income 2018: $91,9642018Revenue 2019: $735,484Expenses 2019: $857,238Net Income 2019: -$121,7542019Revenue 2020: $571,376Expenses 2020: $533,474Net Income 2020: $37,9022020Revenue 2021: $560,327Expenses 2021: $422,199Net Income 2021: $138,1282021Revenue 2022: $563,662Expenses 2022: $609,800Net Income 2022: -$46,1382022Revenue 2023: $777,756Expenses 2023: $545,802Net Income 2023: $231,9542023Revenue 2024: $492,172Expenses 2024: $782,411Net Income 2024: -$290,2392024

Highlighted filing

2014

Revenue$845,208
Expenses$708,563
Net Income$136,645
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 2, 2015
Return Version
2014v5.0
Gross Receipts
$845,208
Mission and Program Overview

Mission

To provide a hopeful warm future to orphaned children and impoverished families in sierra leone, west africa through meeting basic necessities that include housing, nourishment and education.

To provide a hopeful warm future to orphaned children and impoverished families in sierra leone, west africa through meeting basic necessities that include housing, nourishment and eduction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$133,276$270,268▲ $136,992
Inventories for Sale or Use$6,838$8,562▲ $1,724
Land, Buildings, and Equipment, Net$3,880$1,880▼ $2,000
Total Assets$144,394$280,710▲ $136,316
Other Assets Total$400--
Liabilities
Other Liabilities$2,676$2,347▼ $329
Total Liabilities$2,676$2,347▼ $329
Net Assets / Fund Balance
Temporarily Rstr Net Assets$57,944$223,765▲ $165,821
Unrestricted Net Assets$83,774$54,598▼ $29,176
Total Net Assets Fund Balance$141,718$278,363▲ $136,645
Total Liabilities and Net Assets / Fund Balance$144,394$280,710▲ $136,316

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,880$8,353$10,233
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tim MclaughlinPresident-$38,384$38,384
Kelly GramsSecretaryFT$20,352$20,352
Erica RustCo-founderPT$17,500$17,500

Board Members and Trustees

NameTitle
Dan LeonardBoard Member
Fran PyleBoard Member
Jason RustBoard Member
Melissa SpillmanBoard Member
Jason RustCo-founder
Mark CogginTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$843,719
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,489
All Other Contributions
$843,719
Change in Net Assets
$136,645

Audited Revenue Reconciliation

Revenue per Audited Statements
$845,208
Total Revenue per Audited Statements
$845,208
Total Revenue per Form 990
$845,208
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$417,616
Other Expenses$166,529
Salaries, Compensation, and Employee Benefits$124,418
Total Fundraising Expense$9,560
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$417,616--$417,616
Travel$113,505$2,296$1,107$116,908
Current Officers, Directors, Trustees, and Key Employees$36,858$31,860$7,517$76,235
Other Salaries and Wages$14,658$24,682-$39,340
Fees for Services Other$1,500$8,999-$10,499
Office Expenses$3,252$6,604$189$10,045
Payroll Taxes$5,717$2,805$321$8,843
Insurance$2,897$1,917-$4,814
Occupancy$2,400--$2,400
Depreciation Depletion-$2,000-$2,000
Fees for Services Legal$1,821--$1,821
Fees for Services Accounting-$639-$639
Advertising-$148$426$574
Other Expenses$282$492-$282
Total Functional Expenses$616,561$82,442$9,560$708,563

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$708,563
Total Expenses per Audited Statements$708,563
Total Expenses per Form 990$708,563
International Activity

International Summary

Offices
1
Employees
1
Spending
$417,616

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaProgram ServicesOrphanage11$417,616
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$1,348
Payroll Liabilities$999
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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, Page 6, Part VI, Line 2

“Jason rust erica rust chairman board member spouse”

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

“The 990 is reviewed by the treasurer and finance committees and distributerd to the board for review and comment.”

Form 990, Page 6, Part VI, Line 19

“Upon request, a copy of the governing document, conflict of interest policy documents and financial statements will be provided to the requestor.”

Filing and Contact Details

Filer

Filer Name
The Raining Season
EIN
26-2443024
Address
2050 BELSHIRE WAY, SPRING HILL, TN 37174

Signing Officer

Name
Matt Harding
Title
Treasurer
Signed
2015-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Harding
Formed
2009
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
6
Employees
7
Volunteers
10

Preparer

Firm
Mckerley & Noonan Pc CPA
Address
104 WOODMONT BLVD STE 120, NASHVILLE, TN 37205-2311
Preparer
Michael Mckerley
Phone
6152790088
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization follows the guidance in asc 740 on accounting for uncertainty in income taxes (formerly fin 48). For all tax positions taken by the organization, management believes it is clear that the likelihood is greater than 50 percent that the full amount of the tax positions taken will be ultimately realized. With few exceptions, the organization is no longer subject to u.s. Federal tax examinations by tax authorities for years before 2010. The organization incurred no interest or penalties during the year ended december 31, 2014.”

Raw XML AppendixShowing 400 of 411 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE A HOPEFUL WARM FUTURE TO ORPHANED CHILDREN AND IMPOVERISHED FAMILIES IN SIERRA LEONE, WEST AFRICA THROUGH MEETING BASIC NECESSITIES THAT INCLUDE HOUSING, NOURISHMENT AND EDUCTION.
IRS990/AdvertisingGrp/FundraisingAmt0426
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0148
IRS990/AdvertisingGrp/TotalAmt0574
IRS990/AllOtherContributionsAmt0843719
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0AMBER WILLIAMSON
IRS990/BooksInCareOfDetail/PhoneNum06156783866
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02050 BELSHIRE WAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0SPRING HILL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037174
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0133276
IRS990/CashNonInterestBearingGrp/EOYAmt0270268
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt07517
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt031860
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt036858
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt076235
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0843719
IRS990/CYGrantsAndSimilarPaidAmt0417616
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0166529
IRS990/CYOtherRevenueAmt01489
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0136645
IRS990/CYSalariesCompEmpBnftPaidAmt0124418
IRS990/CYTotalExpensesAmt0708563
IRS990/CYTotalFundraisingExpenseAmt09560
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0845208
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02000
IRS990/DepreciationDepletionGrp/TotalAmt02000
IRS990/Desc0OPERATION OF ORPHANAGE IN SIERRA LEONE, WEST AFRICA, PROVIDING HOUSING, NOURISHMENT AND EDUCATION FOR ORPHANED CHILDREN.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0616561
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0639
IRS990/FeesForServicesAccountingGrp/TotalAmt0639
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt01821
IRS990/FeesForServicesLegalGrp/TotalAmt01821
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt08999
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01500
IRS990/FeesForServicesOtherGrp/TotalAmt010499
IRS990/ForeignActivitiesInd0true
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/ProgramServicesAmt0417616
IRS990/ForeignGrantsGrp/TotalAmt0417616
IRS990/ForeignOfficeInd0true
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0KELLY GRAMS
IRS990/Form990PartVIISectionAGrp/PersonNm1ERICA RUST
IRS990/Form990PartVIISectionAGrp/PersonNm2JASON RUST
IRS990/Form990PartVIISectionAGrp/PersonNm3JASON RUST
IRS990/Form990PartVIISectionAGrp/PersonNm4MARK COGGIN
IRS990/Form990PartVIISectionAGrp/PersonNm5FRAN PYLE
IRS990/Form990PartVIISectionAGrp/PersonNm6DAN LEONARD
IRS990/Form990PartVIISectionAGrp/PersonNm7MELISSA SPILLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8TIM MCLAUGHLIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt020352
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt117500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt838384
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1CO-FOUNDER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CO-FOUNDER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt0417616
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0845208
IRS990/GrossSalesOfInventoryAmt01391
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01917
IRS990/InsuranceGrp/ProgramServicesAmt02897
IRS990/InsuranceGrp/TotalAmt04814
IRS990/InventoriesForSaleOrUseGrp/BOYAmt06838
IRS990/InventoriesForSaleOrUseGrp/EOYAmt08562
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08353
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03880
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01880
IRS990/LandBldgEquipCostOrOtherBssAmt010233
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE A HOPEFUL WARM FUTURE TO ORPHANED CHILDREN AND IMPOVERISHED FAMILIES IN SIERRA LEONE, WEST AFRICA THROUGH MEETING BASIC NECESSITIES THAT INCLUDE HOUSING, NOURISHMENT AND EDUCTION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0true
IRS990/NetAssetsOrFundBalancesBOYAmt0141718
IRS990/NetAssetsOrFundBalancesEOYAmt0278363
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01391
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01391
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt02400
IRS990/OccupancyGrp/TotalAmt02400
IRS990/OfficeExpensesGrp/FundraisingAmt0189
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06604
IRS990/OfficeExpensesGrp/ProgramServicesAmt03252
IRS990/OfficeExpensesGrp/TotalAmt010045
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0400
IRS990/OtherExpensesGrp/Desc0BANK & CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc1OTHER EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0492
IRS990/OtherExpensesGrp/ProgramServicesAmt016055
IRS990/OtherExpensesGrp/ProgramServicesAmt1282
IRS990/OtherExpensesGrp/TotalAmt016547
IRS990/OtherExpensesGrp/TotalAmt1282
IRS990/OtherLiabilitiesGrp/BOYAmt02676
IRS990/OtherLiabilitiesGrp/EOYAmt02347
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt098
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt098
IRS990/OtherRevenueTotalAmt098
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt024682
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt014658
IRS990/OtherSalariesAndWagesGrp/TotalAmt039340
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0321
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02805
IRS990/PayrollTaxesGrp/ProgramServicesAmt05717
IRS990/PayrollTaxesGrp/TotalAmt08843
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MATT HARDING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0992398
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0515317
IRS990/PYOtherExpensesAmt0304853
IRS990/PYOtherRevenueAmt0543
IRS990/PYRevenuesLessExpensesAmt0-17489
IRS990/PYSalariesCompEmpBnftPaidAmt0190260
IRS990/PYTotalExpensesAmt01010430
IRS990/PYTotalRevenueAmt0992941
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0136645
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0843719
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0992398
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01081558
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0700060
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0525370
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04143105
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt019041
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt098
IRS990ScheduleA/OtherIncome170Grp/TotalAmt098
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.84780
IRS990ScheduleA/PublicSupportTotal170Amt04143105
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0843719
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0992398
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01081558
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0700060
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0525370
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04143105
IRS990ScheduleA/TotalSupportAmt04143203
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01880
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08353
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010233
IRS990ScheduleD/ExpensesSubtotalAmt0708563
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01348
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1999
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0845208
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE GUIDANCE IN ASC 740 ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FORMERLY FIN 48). FOR ALL TAX POSITIONS TAKEN BY THE ORGANIZATION, MANAGEMENT BELIEVES IT IS CLEAR THAT THE LIKELIHOOD IS GREATER THAN 50 PERCENT THAT THE FULL AMOUNT OF THE TAX POSITIONS TAKEN WILL BE ULTIMATELY REALIZED. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2010. THE ORGANIZATION INCURRED NO INTEREST OR PENALTIES DURING THE YEAR ENDED DECEMBER 31, 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01880
IRS990ScheduleD/TotalExpensesPerForm990Amt0708563
IRS990ScheduleD/TotalLiabilityAmt02347
IRS990ScheduleD/TotalRevenuePerForm990Amt0845208
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0845208
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0708563
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0417616
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0ORPHANAGE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0417616
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0SUPPORT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt0417616
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A WRITTEN FINANCIAL POLICY IN PLACE IN WHICH ALL THE PROCEDURES FOR EXPENDITURES ARE LAID OUT. ALL EXPENDITURES NEED TO BE APPROVED BY 3 PEOPLE AND THERE IS A VERIFICATION PROCESS ONCE THE EXPENDITURE IS MADE.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1SUB-SAHARAN AFRICA 417,616 0
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 2
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE F, PAGE 1, PART I, LINE 3
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt0417616
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JASON RUST ERICA RUST CHAIRMAN BOARD MEMBER SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE TREASURER AND FINANCE COMMITTEES AND DISTRIBUTERD TO THE BOARD FOR REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST, A COPY OF THE GOVERNING DOCUMENT, CONFLICT OF INTEREST POLICY DOCUMENTS AND FINANCIAL STATEMENTS WILL BE PROVIDED TO THE REQUESTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt057944
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0223765
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0144394
IRS990/TotalAssetsEOYAmt0280710
IRS990/TotalAssetsGrp/BOYAmt0144394
IRS990/TotalAssetsGrp/EOYAmt0280710
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0843719
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09560
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt082442
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0616561
IRS990/TotalFunctionalExpensesGrp/TotalAmt0708563
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02676
IRS990/TotalLiabilitiesEOYAmt02347
IRS990/TotalLiabilitiesGrp/BOYAmt02676
IRS990/TotalLiabilitiesGrp/EOYAmt02347
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0141718
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0278363
IRS990/TotalProgramServiceExpensesAmt0616561
IRS990/TotalReportableCompFromOrgAmt076236
IRS990/TotalRevenueGrp/ExclusionAmt098
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01391
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0845208
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0144394
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0280710
IRS990/TravelGrp/FundraisingAmt01107
IRS990/TravelGrp/ManagementAndGeneralAmt02296
IRS990/TravelGrp/ProgramServicesAmt0113505
IRS990/TravelGrp/TotalAmt0116908
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt083774
IRS990/UnrestrictedNetAssetsGrp/EOYAmt054598
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02050 BELSHIRE WAY
IRS990/USAddress/CityNm0SPRING HILL
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037174
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.THERAININGSEASON.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MATT HARDING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE RAINING SEASON
ReturnHeader/Filer/BusinessNameControlTxt0RAIN
ReturnHeader/Filer/EIN0262443024
ReturnHeader/Filer/USAddress/AddressLine1Txt02050 BELSHIRE WAY
ReturnHeader/Filer/USAddress/CityNm0SPRING HILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037174
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621797916
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCKERLEY & NOONAN PC CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0104 WOODMONT BLVD STE 120

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$280,710
Liabilities
$2,347
Net assets
$278,363
Revenue
$845,208
Expenses
$708,563
Net income
$136,645
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.49$0.78$0.29
2023Detailed filing. Detailed filing data is available for this year.$0.60$0.01$0.60$0.78$0.55$0.23
2022Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.36$0.56$0.61$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$0.56$0.42$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.57$0.53$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.74$0.86$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$1.04$0.95$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$1.14$1.03$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.81$0.83$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.65$0.74$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.85$0.71$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.99$1.01$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$1.02