Civic Intelligence

Rainbow Day Care

990 • Fiscal year 2017 • EIN 68-0099935

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 26, 2018

901 P Street 155BSacramento, CA 95814

(916) 448-5231

Siviq Scores

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

Liabilities / Assets

51st percentile

0.04x

Higher debt load relative to assets than 51% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

35th percentile

0.01x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

45th percentile

1.7%

Higher net margin than 45% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

57th percentile

5.8%

Faster asset growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

38th percentile

-0.4%

Faster revenue growth than 38% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$114,464

Up $18,762 (+20%) from 2015

Net Assets

Up

$110,109

Up $15,931 (+17%) from 2015

Liabilities

Up

$4,355

Up $2,831 (+186%) from 2015

Revenue

Up

$610,371

Up $33,382 (+5.8%) from 2015

Expenses

Up

$599,704

Up $35,472 (+6.3%) from 2015

Net Income

Down

$10,667

Down $2,090 (-16%) from 2015

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2010: $63,004Liabilities 2010: $15,491Net Assets 2010: $47,5132010Assets 2011: $78,740Liabilities 2011: $15,490Net Assets 2011: $63,2502011Assets 2012: $83,302Liabilities 2012: $15,497Net Assets 2012: $67,8052012Assets 2013: $89,177Liabilities 2013: $3,861Net Assets 2013: $85,3162013Assets 2014: $99,484Liabilities 2014: $18,063Net Assets 2014: $81,4212014Assets 2015: $95,702Liabilities 2015: $1,524Net Assets 2015: $94,1782015Assets 2017: $114,464Liabilities 2017: $4,355Net Assets 2017: $110,1092017Assets 2018: $64,138Liabilities 2018: $5,167Net Assets 2018: $58,9712018Assets 2019: $76,654Liabilities 2019: $5,709Net Assets 2019: $70,9452019Assets 2020: $80,484Liabilities 2020: $98,173Net Assets 2020: -$17,6892020Assets 2021: $59,097Liabilities 2021: $11,639Net Assets 2021: $47,4582021Assets 2022: $9,090Liabilities 2022: $1,102Net Assets 2022: $7,9882022

Highlighted filing

2017

Assets$114,464
Liabilities$4,355
Net Assets$110,109

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $513,9322010Expenses 2011: $506,7612011Expenses 2012: $516,2452012Revenue 2013: $548,318Expenses 2013: $530,807Net Income 2013: $17,5112013Revenue 2014: $565,807Expenses 2014: $569,702Net Income 2014: -$3,8952014Revenue 2015: $576,989Expenses 2015: $564,232Net Income 2015: $12,7572015Revenue 2017: $610,371Expenses 2017: $599,704Net Income 2017: $10,6672017Revenue 2018: $590,607Expenses 2018: $646,933Net Income 2018: -$56,3262018Revenue 2019: $693,569Expenses 2019: $681,734Net Income 2019: $11,8352019Revenue 2020: $265,581Expenses 2020: $354,215Net Income 2020: -$88,6342020Revenue 2021: $454,471Expenses 2021: $388,317Net Income 2021: $66,1542021Revenue 2022: $497,774Expenses 2022: $537,244Net Income 2022: -$39,4702022

Highlighted filing

2017

Revenue$610,371
Expenses$599,704
Net Income$10,667
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 26, 2018
Return Version
2017v2.2
Gross Receipts
$610,371
Mission and Program Overview

Mission

To provide quality child care, educational programs and teacher training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$99,442$110,109▲ $10,667
Cash and Non-Interest-Bearing Accounts$52,970$59,172▲ $6,202
Savings and Temporary Cash Investments$55,262$55,292▲ $30
Total Assets$108,232$114,464▲ $6,232
Liabilities
Accounts Payable and Accrued Expenses$8,790$4,355▼ $4,435
Total Liabilities$8,790$4,355▼ $4,435
Net Assets / Fund Balance
Total Net Assets Fund Balance$99,442$110,109▲ $10,667
Total Liabilities and Net Assets / Fund Balance$108,232$114,464▲ $6,232
Compensation and Service Providers

Board Members and Trustees

NameTitle
David LemonPresident
Sharon PowersVice President
Aaron CrowellBoard Member
Karen RiceBoard Member
Laura BlackburnBoard Member
Maya StaffordBoard Member
Shannon Hage-morehouseSecretary
Shastitie MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$16,760
Program Service Revenue
$588,797
Investment Income
$30
Other Revenue
$4,784
All Other Contributions
$1,895
Change in Net Assets
$10,667
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$465,509
Other Expenses$134,195
Total Fundraising Expense$3,753
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$420,554$8,583-$429,137
Other Employee Benefits$35,645$727-$36,372
Occupancy$19,796--$19,796
Fees for Services Accounting$9,975--$9,975
Office Expenses$8,758--$8,758
Fees for Services Other$2,119$120$3,753$5,992
Other Expenses$3,898--$3,898
All Other Expenses$2,260--$2,260
Advertising$1,066--$1,066
Conferences and Meetings$88--$88
Total Functional Expenses$586,521$9,430$3,753$599,704
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

A board meeting is called and form 990 is reviewed.

Governing documents etc available to public Part VI line 19

Documents are available upon request during regular business hours.

Filing and Contact Details

Filer

Filer Name
Rainbow Daycare
EIN
68-0099935
Address
901 P STREET 155B, SACRAMENTO, CA 95814

Signing Officer

Name
David Lemon
Title
President
Phone
9164485231
Signed
2018-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Lemon
Formed
1986
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
16
Volunteers
62

Preparer

Firm
Advantage Tax and Accounting
Address
4116 Big Live Oak Lane, Sacramento, CA 95821
Preparer
Lynn Temple CPA
Phone
9164795307
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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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0548318
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02914421
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A BOARD MEETING IS CALLED AND FORM 990 IS REVIEWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE UPON REQUEST DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0108232
IRS990/TotalAssetsEOYAmt0114464
IRS990/TotalAssetsGrp/BOYAmt0108232
IRS990/TotalAssetsGrp/EOYAmt0114464
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016760
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03753
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09430
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0586521
IRS990/TotalFunctionalExpensesGrp/TotalAmt0599704
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08790
IRS990/TotalLiabilitiesEOYAmt04355
IRS990/TotalLiabilitiesGrp/BOYAmt08790
IRS990/TotalLiabilitiesGrp/EOYAmt04355
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt099442
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0110109
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0586521
IRS990/TotalProgramServiceRevenueAmt0588797
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0593611
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0610371
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt062
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0108232
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0114464
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.RAINBOWDAYCAREINC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID LEMON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09164485231
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RAINBOW DAYCARE
ReturnHeader/Filer/BusinessNameControlTxt0RAIN
ReturnHeader/Filer/EIN0680099935
ReturnHeader/Filer/USAddress/AddressLine1Txt0901 P STREET 155B
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095814
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A72241B1EE2B35F8F2392970724A01086DFD0499
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A72241B1EE2B35F8F2392970724A01086DFD0499
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId06872102018116hjtirwy
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-04-26
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.159.134.152
ReturnHeader/FilingSecurityInformation/IPDt02018-04-26
ReturnHeader/FilingSecurityInformation/IPTm015:41:32
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263239866
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Advantage Tax and Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04116 Big Live Oak Lane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sacramento
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095821
ReturnHeader/PreparerPersonGrp/PhoneNum09164795307
ReturnHeader/PreparerPersonGrp/PreparationDt02018-04-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lynn Temple CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-04-23T21:06:26-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.01$0.08$4.98$5.37$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.12$0.47$4.54$3.88$0.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.98$0.18$2.66$3.54$0.89
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.06$0.71$6.94$6.82$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.05$0.59$5.91$6.47$0.56
2017Detailed filing. Detailed filing data is available for this year.$1.14$0.04$1.10$6.10$6.00$0.11
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.02$0.94$5.77$5.64$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.18$0.81$5.66$5.70$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.89$0.04$0.85$5.48$5.31$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.15$0.68$5.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.15$0.63$5.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.15$0.48$5.14