Civic Intelligence

Rainbow School

990 • Fiscal year 2020 • EIN 99-0151174

Oct 01, 2019 to Sep 30, 2020 • Filed on Aug 13, 2021

Organization ProfileWWW.RAINBOWSCHOOLS.COM
56-463 Kamehameha HighwayKahuku, HI 96731

(808) 293-9341

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.55x

Higher debt load relative to assets than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

71st percentile

0.34x

Higher debt load relative to revenue than 71% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

17th percentile

-17%

Higher net margin than 17% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

68th percentile

$97,093

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

46th percentile

4.3%

Faster asset growth than 46% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

26th percentile

-17%

Faster revenue growth than 26% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$1,824,616

Up $74,984 (+4.3%) from 2019

Net Assets

Down

$820,197

Down $479,233 (-37%) from 2019

Liabilities

Up

$1,004,419

Up $554,217 (+123%) from 2019

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin17th percentile

Revenue

Down

$2,975,229

Down $590,132 (-17%) from 2019

Expenses

Down

$3,469,462

Down $329,859 (-8.7%) from 2019

Net Income

Down

-$494,233

Down $260,273 (-111%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth46th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,260,650Liabilities 2011: $147,470Net Assets 2011: $1,113,1802011Assets 2012: $1,191,296Liabilities 2012: $147,428Net Assets 2012: $1,043,8682012Assets 2013: $1,375,899Liabilities 2013: $259,346Net Assets 2013: $1,116,5532013Assets 2014: $1,753,450Liabilities 2014: $431,597Net Assets 2014: $1,321,8532014Assets 2015: $1,939,249Liabilities 2015: $389,363Net Assets 2015: $1,549,8862015Assets 2016: $2,097,517Liabilities 2016: $311,175Net Assets 2016: $1,786,3422016Assets 2017: $1,911,209Liabilities 2017: $357,921Net Assets 2017: $1,553,2882017Assets 2018: $1,894,285Liabilities 2018: $392,541Net Assets 2018: $1,501,7442018Assets 2019: $1,749,632Liabilities 2019: $450,202Net Assets 2019: $1,299,4302019Assets 2020: $1,824,616Liabilities 2020: $1,004,419Net Assets 2020: $820,1972020Assets 2021: $2,755,939Liabilities 2021: $1,094,535Net Assets 2021: $1,661,4042021Assets 2022: $3,827,129Liabilities 2022: $1,090,361Net Assets 2022: $2,736,7682022Assets 2023: $4,658,217Liabilities 2023: $858,515Net Assets 2023: $3,799,7022023Assets 2024: $5,665,869Liabilities 2024: $1,089,577Net Assets 2024: $4,576,2922024

Highlighted filing

2020

Assets$1,824,616
Liabilities$1,004,419
Net Assets$820,197
Open 2020 Filing

Operations Trend

Revenue Growth26th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,122,0682011Expenses 2012: $3,367,7452012Expenses 2013: $3,349,6572013Revenue 2014: $3,421,401Expenses 2014: $3,216,101Net Income 2014: $205,3002014Revenue 2015: $3,671,601Expenses 2015: $3,443,568Net Income 2015: $228,0332015Revenue 2016: $3,896,828Expenses 2016: $3,660,372Net Income 2016: $236,4562016Revenue 2017: $3,797,287Expenses 2017: $4,030,341Net Income 2017: -$233,0542017Revenue 2018: $3,891,796Expenses 2018: $3,943,340Net Income 2018: -$51,5442018Revenue 2019: $3,565,361Expenses 2019: $3,799,321Net Income 2019: -$233,9602019Revenue 2020: $2,975,229Expenses 2020: $3,469,462Net Income 2020: -$494,2332020Revenue 2021: $4,176,154Expenses 2021: $3,334,947Net Income 2021: $841,2072021Revenue 2022: $4,902,562Expenses 2022: $3,827,198Net Income 2022: $1,075,3642022Revenue 2023: $5,125,603Expenses 2023: $4,062,669Net Income 2023: $1,062,9342023Revenue 2024: $5,621,254Expenses 2024: $4,844,664Net Income 2024: $776,5902024

Highlighted filing

2020

Revenue$2,975,229
Expenses$3,469,462
Net Income-$494,233
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Aug 13, 2021
Return Version
2019v5.0
Gross Receipts
$3,009,475
Mission and Program Overview

Mission

The mission of rainbow schools is to provide the highest quality experience to the childeren of hawaii without regard for income or ethnic background.

Early childhood education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$542,774$520,051▼ $22,723
Savings and Temporary Cash Investments$484,278$486,333▲ $2,055
Cash and Non-Interest-Bearing Accounts$281,397$362,217▲ $80,820
Accounts Receivable$2,182$67,742▲ $65,560
Prepaid Expenses and Deferred Charges$16,536$18,562▲ $2,026
Pledges and Grants Receivable$17,877$6,992▼ $10,885
Total Assets$1,749,632$1,824,616▲ $74,984
Other Assets Total$404,588$362,719▼ $41,869
Liabilities
Mortgage Notes Payable Secured by Investment Property$97,333$687,061▲ $589,728
Accounts Payable and Accrued Expenses$219,694$210,032▼ $9,662
Deferred Revenue$133,175$107,326▼ $25,849
Total Liabilities$450,202$1,004,419▲ $554,217
Net Assets / Fund Balance
Net Assets With Donor Restrictions$359,865$429,656▲ $69,791
Net Assets Without Donor Restrictions$939,565$390,541▼ $549,024
Total Net Assets Fund Balance$1,299,430$820,197▼ $479,233
Total Liabilities and Net Assets / Fund Balance$1,749,632$1,824,616▲ $74,984

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$130,303$349,930$480,233
Buildings$135,703$183,005$318,708
Land$229,937-$229,937
Other Land Buildings$24,108$33,754$57,862
Other Assets Org$3,014--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$350,000-▲ $7,623-$356,628
2018$354,966-▲ $8,735-$350,000
2017$353,677-▲ $4,966-$354,966
2016$350,000-▲ $3,677-$353,677
2015$352,096-▲ $2,589-$350,000
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia BarleyExecutive DiFT$90,613$6,480$97,093

Board Members and Trustees

NameTitle
Steven Albert Thru 82420President
Charmian Cushnie Lyons Until 1119Director
Dr Jim LyonsDirector
Jackie DudockDirector
Liana Munden as of 82420Director
Royal T FruehlingDirector
Diana S BonsignoreSecretary/pr
Ann MisuraVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$238,157
Program Service Revenue
$2,674,441
Investment Income
$5,987
Other Revenue
$56,644
All Other Contributions
$123,767
Change in Net Assets
$-494,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,558,505
Other Expenses$887,296
Total Fundraising Expense$36,459
Grants and Similar Amounts Paid$23,661
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,701,820$192,190$28,425$1,922,435
Other Employee Benefits$299,915$39,151$4,908$343,974
Occupancy$243,619$13,422-$257,041
Payroll Taxes$164,760$23,482$2,674$190,916
Current Officers, Directors, Trustees, and Key Employees$40,472$60,708-$101,180
Fees for Services Other$24,358$55,622-$79,980
Depreciation Depletion$64,078$7,120-$71,198
Office Expenses$51,142$8,119$247$59,508
Insurance$29,141$4,626-$33,767
Fees for Services Accounting-$29,320-$29,320
Grants to Domestic Individuals$23,661--$23,661
Information Technology$15,707--$15,707
All Other Expenses$8,697$5,412$205$14,314
Travel$11,021$1,749-$12,770
Other Expenses$35,910$11,630-$11,630
Interest$2,117--$2,117
Conferences and Meetings$1,015--$1,015
Total Functional Expenses$2,974,751$458,252$36,459$3,469,462
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$14,065
Fundraising Direct Expenses$8,587
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
Yes
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
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 2

“Charmian lyons dr. Jim lyons director director spouse”

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

“Upon completion of the tax return the board of directors reviews and approves the form 990 prior to its filing.”

Form 990, Page 6, Part VI, Line 12C

“The board of directors oversees the monitoring and enforcement of its compliance policies.”

Form 990, Page 6, Part VI, Line 15A

“The board approves compensation only after reviewing compensation amounts from similiar positions of other comparable sized preschools around the state of hawaii.”

Form 990, Page 6, Part VI, Line 15B

“The board approves compensation only after reviewing compensation amounts from similiar positions or other comparable sized preschools around the state of hawaii.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Rainbow School
EIN
99-0151174
Phone
8082939341
Address
56-463 KAMEHAMEHA HIGHWAY, KAHUKU, HI 96731

Signing Officer

Name
Cynthia Barley
Title
Executive Director
Phone
8082939341
Signed
2021-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diana S Bonsignore
Formed
1972
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
107
Volunteers
7

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Catha Lee Combs
Phone
8087911414
Supplemental Narrative

Additional Explanations

Form 990, Part XI

“Line 8 - prior period adjustment to include 15,000 of allowance for doubtful accounts for uncollectible tuition at year end.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Investment earnings on endowment funds are used to subsidize qualifying students' tuition and various school program expenditures.”

Raw XML AppendixShowing 400 of 480 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0219694
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0210032
IRS990/AccountsReceivableGrp/BOYAmt02182
IRS990/AccountsReceivableGrp/EOYAmt067742
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0EARLY CHILDHOOD EDUCATION
IRS990/AllOtherContributionsAmt0123767
IRS990/AllOtherExpensesGrp/FundraisingAmt0205
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05412
IRS990/AllOtherExpensesGrp/ProgramServicesAmt08697
IRS990/AllOtherExpensesGrp/TotalAmt014314
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0RAINBOW SCHOOL
IRS990/BooksInCareOfDetail/PhoneNum08082939341
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt056-463 KAMEHAMEHA HIGHWAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0KAHUKU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096731
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0281397
IRS990/CashNonInterestBearingGrp/EOYAmt0362217
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt060708
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt040472
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0101180
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01015
IRS990/ConferencesMeetingsGrp/TotalAmt01015
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0238157
IRS990/CYGrantsAndSimilarPaidAmt023661
IRS990/CYInvestmentIncomeAmt05987
IRS990/CYOtherExpensesAmt0887296
IRS990/CYOtherRevenueAmt056644
IRS990/CYProgramServiceRevenueAmt02674441
IRS990/CYRevenuesLessExpensesAmt0-494233
IRS990/CYSalariesCompEmpBnftPaidAmt02558505
IRS990/CYTotalExpensesAmt03469462
IRS990/CYTotalFundraisingExpenseAmt036459
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02975229
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0133175
IRS990/DeferredRevenueGrp/EOYAmt0107326
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt07120
IRS990/DepreciationDepletionGrp/ProgramServicesAmt064078
IRS990/DepreciationDepletionGrp/TotalAmt071198
IRS990/Desc0PRESCHOOLS/FOOD SERVICE: FIVE PRESCHOOLS SERVED APPROXIMATELY 341 STUDENTS AND EMPLOYED 68 FACULTY AND STAFF. OUR SERVICES ARE INTENDED TO MEET THE NEEDS OF YOUNG CHILDREN BETWEEN THE AGES OF TWO AND FIVE YEARS OLD. THE STATE OF HAWAII DEPARTMENT OF HUMAN SERVICES LICENSES ALL OF OUR LOCATIONS. IN ADDITION, ALL OF OUR SITES ARE REQUIRED TO ACTIVELY SEEK ACCREDITATION BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN. CONSISTENT WITH THE SCHOOLS' EXEMPT PURPOSES, MEALS ARE PROVIDED FOR THESE PROGRAMS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0359865
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0429656
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0107
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02974751
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt029320
IRS990/FeesForServicesAccountingGrp/TotalAmt029320
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt055622
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt024358
IRS990/FeesForServicesOtherGrp/TotalAmt079980
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
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/OfficerInd3X
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/OtherCompensationAmt86480
IRS990/Form990PartVIISectionAGrp/PersonNm0STEVEN ALBERT THRU 82420
IRS990/Form990PartVIISectionAGrp/PersonNm1ANN MISURA
IRS990/Form990PartVIISectionAGrp/PersonNm2DIANA S BONSIGNORE
IRS990/Form990PartVIISectionAGrp/PersonNm3ROYAL T FRUEHLING
IRS990/Form990PartVIISectionAGrp/PersonNm4DR JIM LYONS
IRS990/Form990PartVIISectionAGrp/PersonNm5JACKIE DUDOCK
IRS990/Form990PartVIISectionAGrp/PersonNm6CHARMIAN CUSHNIE LYONS UNTIL 1119
IRS990/Form990PartVIISectionAGrp/PersonNm7LIANA MUNDEN AS OF 82420
IRS990/Form990PartVIISectionAGrp/PersonNm8CYNTHIA BARLEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt890613
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/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/PR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt08587
IRS990/FundraisingGrossIncomeAmt014065
IRS990/GainOrLossGrp/SecuritiesAmt0-3693
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt0114390
IRS990/GrantAmt023661
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt023661
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt023661
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt021966
IRS990/GrossReceiptsAmt03009475
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt015707
IRS990/InformationTechnologyGrp/TotalAmt015707
IRS990/InsuranceGrp/ManagementAndGeneralAmt04626
IRS990/InsuranceGrp/ProgramServicesAmt029141
IRS990/InsuranceGrp/TotalAmt033767
IRS990/InterestGrp/ProgramServicesAmt02117
IRS990/InterestGrp/TotalAmt02117
IRS990/InvestmentIncomeGrp/ExclusionAmt09680
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09680
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0566689
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0542774
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0520051
IRS990/LandBldgEquipCostOrOtherBssAmt01086740
IRS990/LegalDomicileStateCd0HI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt025659
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF RAINBOW SCHOOLS IS TO PROVIDE THE HIGHEST QUALITY EXPERIENCE TO THE CHILDEREN OF HAWAII WITHOUT REGARD FOR INCOME OR ETHNIC BACKGROUND.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt097333
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0687061
IRS990/NetAssetsOrFundBalancesBOYAmt01299430
IRS990/NetAssetsOrFundBalancesEOYAmt0820197
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-3693
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3693
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt05478
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt05478
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0939565
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0390541
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt013422
IRS990/OccupancyGrp/ProgramServicesAmt0243619
IRS990/OccupancyGrp/TotalAmt0257041
IRS990/OfficeExpensesGrp/FundraisingAmt0247
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08119
IRS990/OfficeExpensesGrp/ProgramServicesAmt051142
IRS990/OfficeExpensesGrp/TotalAmt059508
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0404588
IRS990/OtherAssetsTotalGrp/EOYAmt0362719
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04908
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt039151
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0299915
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0343974
IRS990/OtherExpensesGrp/Desc0FOOD AND BEVERAGE
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3BAD DEBTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05701
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111630
IRS990/OtherExpensesGrp/ProgramServicesAmt0163116
IRS990/OtherExpensesGrp/ProgramServicesAmt194202
IRS990/OtherExpensesGrp/ProgramServicesAmt235910
IRS990/OtherExpensesGrp/TotalAmt0163116
IRS990/OtherExpensesGrp/TotalAmt194202
IRS990/OtherExpensesGrp/TotalAmt241611
IRS990/OtherExpensesGrp/TotalAmt311630
IRS990/OtherRevenueMiscGrp/Desc0INSURANCE SETTLEMENT
IRS990/OtherRevenueMiscGrp/Desc1CREDIT CARD REBATE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt050475
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1691
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt050475
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1691
IRS990/OtherRevenueTotalAmt051166
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt028425
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0192190
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01701820
IRS990/OtherSalariesAndWagesGrp/TotalAmt01922435
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02674
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023482
IRS990/PayrollTaxesGrp/ProgramServicesAmt0164760
IRS990/PayrollTaxesGrp/TotalAmt0190916
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt017877
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt06992
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016536
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018562
IRS990/PrincipalOfficerNm0DIANA S BONSIGNORE
IRS990/PriorPeriodAdjustmentsAmt015000
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02674441
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02674441
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0221713
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0127946
IRS990/PYInvestmentIncomeAmt015357
IRS990/PYOtherExpensesAmt01141421
IRS990/PYOtherRevenueAmt017208
IRS990/PYProgramServiceRevenueAmt03311083
IRS990/PYRevenuesLessExpensesAmt0-233960
IRS990/PYSalariesCompEmpBnftPaidAmt02529954
IRS990/PYTotalExpensesAmt03799321
IRS990/PYTotalRevenueAmt03565361
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-494233
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02674441
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0484278
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0486333
IRS990ScheduleA/SchoolInd0X
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/BuildingsGrp/BookValueAmt0135703
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0183005
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0318708
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0350000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0356628
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0995
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt07623
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0354966
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0350000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt013701
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08735
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0353677
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0354966
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt03677
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04966
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0350000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0353677
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03677
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0352096
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0350000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt04685
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02589
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0130303
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0349930
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0480233
IRS990ScheduleD/LandGrp/BookValueAmt0229937
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0229937
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0350000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt19705
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt23014
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TUITION ASSISTANCE RESTRICTED CD
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1UNEMPLOYMENT INSURANCE RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024108
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033754
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt057862
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INVESTMENT EARNINGS ON ENDOWMENT FUNDS ARE USED TO SUBSIDIZE QUALIFYING STUDENTS' TUITION AND VARIOUS SCHOOL PROGRAM EXPENDITURES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0520051
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0362719
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ALL REGISTRATION MATERIAL CONTAINS THE RACIALLY NONDISCRIMINATORY POLICY OF THE SCHOOLS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL DOES NOT INQUIRE AS TO THE RACIAL BACKGROUND OF ITS STUDENTS OR EMPLOYEES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2GOVERNMENT GRANTS PROVIDED TO THE SCHOOLS ARE USED TO SUBSIDIZE MEAL EXPENDITURES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, LINE 6
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt023661
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL AID - TUITION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0148
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PART I, LINE 2: FINANCIAL AID IS AWARDED TO STUDENTS BASED ON FINANCIAL NEED. APPLICATIONS TO VERIFY INCOME ARE MADE DIRECTLY WITH THE SCHOOL. APPROVAL OF THE AID IS DETERMINED BY THE EXECUTIVE DIRECTOR. FINANCIAL AID IS THEN APPLIED TOWARDS THE STUDENT'S ACCOUNT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHARMIAN LYONS DR. JIM LYONS DIRECTOR DIRECTOR SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON COMPLETION OF THE TAX RETURN THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS OVERSEES THE MONITORING AND ENFORCEMENT OF ITS COMPLIANCE POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD APPROVES COMPENSATION ONLY AFTER REVIEWING COMPENSATION AMOUNTS FROM SIMILIAR POSITIONS OF OTHER COMPARABLE SIZED PRESCHOOLS AROUND THE STATE OF HAWAII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD APPROVES COMPENSATION ONLY AFTER REVIEWING COMPENSATION AMOUNTS FROM SIMILIAR POSITIONS OR OTHER COMPARABLE SIZED PRESCHOOLS AROUND THE STATE OF HAWAII.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LINE 8 - PRIOR PERIOD ADJUSTMENT TO INCLUDE 15,000 OF ALLOWANCE FOR DOUBTFUL ACCOUNTS FOR UNCOLLECTIBLE TUITION AT YEAR END.
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 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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,824,616
Liabilities
$1,004,419
Net assets
$820,197
Revenue
$2,975,229
Expenses
$3,469,462
Net income
-$494,233
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.67$1.09$4.58$5.62$4.84$0.78
2023Detailed filing. Detailed filing data is available for this year.$4.66$0.86$3.80$5.13$4.06$1.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$1.09$2.74$4.90$3.83$1.08
2021Detailed filing. Detailed filing data is available for this year.$2.76$1.09$1.66$4.18$3.33$0.84
2020Detailed filing. Detailed filing data is available for this year.$1.82$1.00$0.82$2.98$3.47$0.49
2019Detailed filing. Detailed filing data is available for this year.$1.75$0.45$1.30$3.57$3.80$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.89$0.39$1.50$3.89$3.94$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.91$0.36$1.55$3.80$4.03$0.23
2016Detailed filing. Detailed filing data is available for this year.$2.10$0.31$1.79$3.90$3.66$0.24
2015Detailed filing. Detailed filing data is available for this year.$1.94$0.39$1.55$3.67$3.44$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.75$0.43$1.32$3.42$3.22$0.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.26$1.12$3.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.15$1.04$3.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.15$1.11$3.12