2018-11-13T14:05:17-06:00 2018-06-30 042571780 ALEXANDER ARONSON FINNING & CO PC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2017-07-01 042507815 RAINBOW CHILD DEVELOPMENT CENTER INC RAIN 5087916849 10 EDWARD STREET WORCESTER MA 01605 JOYCE L ROWELL EXECUTIVE DIRECTOR 5087916849 2018-11-08 1 DAVID KELLEHER CPA P01059560 5083669100 2018-11-08 64.238.141.162 2018-11-08 16:07:07 ES P 17A34A6F33403E6D8D48B09F696C0C4F7A4158DC CB2B07AFD6767982BCB28B09646F6ACBACA35001 2017 2019-02-21 02:37:17Z JOYCE L ROWELL 10 EDWARD STREET WORCESTER MA 01605 2240566 0 X WWW.RAINBOWCDC.COM X 1972 MA FOUNDED AS A NOT-FOR-PROFIT CHILD CARE AGENCY SERVING CHILDREN RANGING FROM INFANCY TO 12 YEARS OF AGE IN THREE SEPERATE PROGRAMS AS WELL AS IN SOCIAL SERVICES AND SPEECH THERAPY. 15 15 47 55 0 0 2256697 1995778 236695 237064 803 417 -2622 -3081 2491573 2230178 0 0 0 0 1066120 1062718 0 0 107721 1271812 1191706 2337932 2254424 153641 -24246 3657365 3754251 592163 713295 3065202 3040956 X RAINBOW PROVIDES CARE, EDUCATION AND THERAPEUTIC SERVICES TO CHILDREN AND FAMILIES IN A SAFE AND NURTURING ENVIRONMENT WHERE CHILDREN LEARN AND GROW TO REACH THEIR INDIVIDUAL POTENTIAL AND FAMILIES RECEIVE ENCOURAGEMENT AND SERVICES TO SUPPORT THEIR CHILDREN'S DEVELOPMENT. TO TRANSFORM THE LIVES OF AT RISK INFANTS AND CHILDREN AND THEIR FAMILIES BY PROVIDING QUALITY EDUCATIONAL AND THERAPEUTIC PROGRAMS AND SERVICES. 0 0 468121 52686 FAMILY DAY CARE- PROVIDE SUPPORT TO FAMILY CHILD CARE AND EDUCATIONAL SERVICES IN ACCORDANCE WITH CONTRACT REQUIREMENTS. 63 CHILDREN WERE SERVED DURING FISCAL YEAR 2018 RESULTING IN 7,678 CHILDCARE DAYS. 751514 87235 PRESCHOOL DAY CARE SERVICES - PROVIDE CHILDCARE AND EDUCATIONAL SERVICES, AND PRESCHOOL CHILDREN WITH SOCIAL SERVICE AND DEVELOPMENTAL SUPPORT FOR THE CHILDREN AND THEIR FAMILIES. 76 CHILDREN WERE SERVED DURING FISCAL YEAR 2018 RESULTING IN 12,875 CHILDCARE DAYS. 539416 97305 SCHOOL AGE DAY CARE - PROVIDE CHILD CARE AND EDUCATIONAL SERVICES AFTER SCHOOL AND CAMP DURING THE SUMMER FOR CHILDREN, INCLUDING DEVELOPMENTAL AND SOCIAL SERVICE SUPPORT FOR THE CHILDREN AND THEIR FAMILIES. 132 CHILDREN WERE SERVED DURING FISCAL YEAR 2018 RESULTING IN 21,484 CHILDCARE DAYS. 1759051 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 15 0 47 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X JOYCE GIACOMARRA 5087916849 10 EDWARD STREET WORCESTER MA 01605 NADINE PREMO IMMEDIATE PAST PRESIDENT 2.00 X 0 0 0 ANNA MARY KRAEMER PAST PRESIDENT 2.00 X 0 0 0 ROSEMARIE BOYD PRESIDENT 2.00 X X 0 0 0 SHARON HOGAN BOARD MEMBER 2.00 X 0 0 0 DEBORAH ALMSTROM BOARD MEMBER 1.00 X 0 0 0 ERIN ROSENLUND BOARD TREASURER 2.00 X X 0 0 0 ANDREA GOSSAGE BOARD MEMBER 2.00 X 0 0 0 KAREN LONGO BOARD MEMBER 1.00 X 0 0 0 LINDA HYDE FIRST VP AND CLERK 2.00 X X 0 0 0 DIANNE TRACHIMOWICZ BOARD MEMBER 1.00 X 0 0 0 SHIRLEY WILLIAMS BOARD MEMBER 1.00 X 0 0 0 PATRICK HARVEY SECOND VICE PRESIDENT 2.00 X X 0 0 0 SENATOR MICHAEL MOORE BOARD MEMBER 1.00 X 0 0 0 LIZANDRA VELEZ BOARD MEMBER 1.00 X 0 0 0 JARED FIORE BOARD MEMBER 1.00 X 0 0 0 ERIC ROLDAN BOARD MEMBER (THROUGH SEPTEMBER 2017) 1.00 X 0 0 0 JOYCE L ROWELL EXECUTIVE DIRECTOR 40.00 X 99910 0 8225 99910 0 8225 0 0 0 0 CUTLER 43 HARVARD STREET WORCESTER MA 01609 PLAYGROUND RENOVATOR 417893 AA TRANSPORTATION 605 HARTFORD TURNPIKE SHREWSBURY MA 01545 BUS TRANSPORTATION 314674 ULTIPLAY 51 CARNEY STREET UXBRIDGE MA 01569 PLAYGROUND RENOVATOR 191413 3 48133 36635 1672550 238460 40343 1995778 CLIENT FEES 624410 237064 237064 237064 417 417 7145 36635 10388 -3243 -3243 MISCELLANEOUS REVENUE 900099 162 162 162 2230178 237226 0 -2826 110521 82891 27630 824955 599273 171127 54555 57423 48594 6236 2593 69819 45617 18397 5805 2910 2910 28900 28900 37931 30865 3303 3763 25018 14482 9798 738 145049 130429 12420 2200 282310 282069 215 26 139686 121470 15423 2793 36162 23849 9061 3252 PROVIDER REIMBURSEMENT 284329 284329 FOOD 90650 89628 341 681 PROGRAM SUPPLIES 60996 60996 MISCELLANEOUS 28501 3241 22380 2880 29264 24209 4250 805 2254424 1759051 387652 107721 531859 527093 235394 184355 20000 30000 158018 142229 42597 50603 3890460 1070489 2669497 2819971 3657365 3754251 245142 168049 1154 0 213369 326147 132498 219099 592163 713295 X 3005048 2980970 60154 59986 3065202 3040956 3657365 3754251 -24246 0 X 0 1 X 1 1 1 X 2454214 2451926 2238245 2256697 1995778 11396860 2454214 2451926 2238245 2256697 1995778 11396860 11396860 1067 668 654 803 417 3609 19971 16711 17191 -2622 -3081 48170 11448639 1092442 0.99550 0.99510 X SCHEDULE A, PART III, SECTION B,LINE 12 INCLUDES THE FOLLOWING: FUNDRAISING INCOME: $7,145 NET WITH $7,672 DIRECT EXPENSES 66500 66500 698762 186337 512425 2906291 805571 2100720 190321 49995 140326 28586 28586 0 2819971 CAPITAL LEASE 19099 CONTINGENT DEBT 200000 219099 X 2326668 86102 10388 96490 2230178 0 2230178 2350914 86102 10388 96490 2254424 0 2254424 PART X, LINE 2: THE CENTER ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CENTER HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2018. THE CENTER'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE IN REVENUE ON 990 BUT EXPENSE ON FINANCIAL STATEMENTS PART XII, LINE 2D - OTHER ADJUSTMENTS: SIGNATURE EVENT EXPENSE DINNER 43780 36635 7145 7672 2716 43780 36635 7145 7672 2716 10388 -3243 X 96 X 29750 X 1575 X OTHER 0 5180 X TICKETS 0 3742 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER AND THE BUSINESS MANAGER REVIEWS THE FORM 990. THE FORM 990 IS THEN PROVIDED TO ALL MEMBERS OF THE BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CENTER USES ANNUAL CONFLICT OF INTEREST POLICY SIGN OFFS TO MONITOR COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 IN ASSESSING THE EXECUTIVE DIRECTOR'S COMPENSATION, BOARD MEMBERS HAVE REVIEWED COMPENSATION LEVELS PROVIDED BY PROFESSIONAL ORGANIZATIONS FOR SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS TO DETERMINE APPROPRIATE BENCHMARKS AND COMPENSATION. THE EXECUTIVE DIRECTOR CONDUCTS THE SAME PROCESS IN ASSESSING COMPENSATION FOR ALL EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.