2016-10-27T08:56:53-05:00 2016-06-30 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2015-07-01 042507815 RAINBOW CHILD DEVELOPMENT CENTER INC RAIN 5087916849 10 EDWARD STREET WORCESTER MA 01605 JOYCE L ROWELL EXECUTIVE DIRECTOR 5087916849 2016-10-25 1 DAVID KELLEHER CPA P01059560 5083669100 2016-10-21 2015 2017-02-10 21:41:12Z JOYCE L ROWELL 10 EDWARD STREET WORCESTER MA 01605 2483666 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 52 100 0 0 2451926 2238245 202682 219184 668 654 16711 17191 2671987 2475274 0 0 0 0 1221583 1140660 0 0 108118 1421967 1356653 2643550 2497313 28437 -22039 3361925 3325336 428325 413775 2933600 2911561 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 523256 69499 FAMILY DAY CARE- PROVIDE SUPPORT TO FAMILY CHILD CARE AND EDUCATIONAL SERVICES IN ACCORDANCE WITH CONTRACT REQUIREMENTS. 698994 60947 PRESCHOOL DAY CARE SERVICES - PROVIDE CHILDCARE AND EDUCATIONAL SERVICES, AND PRESCHOOL CHILDREN WITH SOCIAL SERVICE AND DEVELOPMENTAL SUPPORT FOR THE CHILDREN AND THEIR FAMILIES. 605677 96765 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. 203146 SOCIAL SERVICES-PROVIDE SUPPORTIVE (FAMILY PRESERVATION) SERVICES TO CHILDREN. 203146 2031073 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 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 52 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 FIRST VICE PRESIDENT 2.00 X X 0 0 0 ERIN DELANEY BOARD TREASURER 2.00 X X 0 0 0 MARILYNN FOLEY BOARD CLERK 2.00 X X 0 0 0 KAREN LONGO BOARD MEMBER 1.00 X 0 0 0 LINDA HYDE BOARD MEMBER 1.00 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 BOARD MEMBER 1.00 X 0 0 0 ERIC ROLDAN SECOND VICE PRESIDENT 1.00 X X 0 0 0 LIZANDRA VELEZ BOARD MEMBER 1.00 X 0 0 0 JARED FIORE BOARD MEMBER 1.00 X 0 0 0 JOYCE L ROWELL EX OFFICIO 40.00 X 94395 0 8363 94395 0 8363 0 0 0 0 AA TRANSPORTATION 605 HARTFORD TURNPIKE SHREWSBURY MA 01545 BUS TRANSPORTATION 340022 1 49000 15000 1928628 245617 33533 2238245 CLIENT FEES 624410 219184 219184 219184 654 654 17556 15000 8392 9164 9164 MISCELLANEOUS REVENUE 900099 8027 8027 8027 2475274 227211 0 9818 107139 3458 76887 26794 899174 685613 155273 58288 61327 55141 5927 259 73020 50302 16960 5758 1238 1238 28602 28602 83051 77288 3908 1855 34393 17743 10006 6644 135830 114815 19546 1469 308565 308009 338 218 110584 96208 12164 2212 31445 21993 7253 2199 PROVIDER REIMBURSEMENT 374123 374123 FOOD 106386 105216 357 813 PROGRAM SUPPLIES 80011 78604 1407 FIELD TRIPS 38259 38259 24166 4301 19663 202 2497313 2031073 358122 108118 523073 528682 270579 247322 21850 183786 211328 35193 38309 3192883 915038 2349294 2277845 3361925 3325336 124746 128901 1711 26427 301868 258447 428325 413775 X 2883516 2847240 50084 64321 2933600 2911561 3361925 3325336 -22039 0 X X 0 1 X 1 1 1 X 2487729 2638142 2454214 2451926 2223245 12255256 143316 168035 196817 202682 219184 930034 2631045 2806177 2651031 2654608 2442429 13185290 0 0 0 13185290 849 727 1067 668 654 3965 849 727 1067 668 654 3965 13450 4345 19971 16711 32191 86668 2645344 2811249 2672069 2671987 2475274 13275923 0.99320 0.99470 0.00030 0.00040 X SCHEDULE A, PART III, SECTION B,LINE 12 INCLUDES THE FOLLOWING: FUNDRAISING INCOME: $24,164 MISCELLANEOUS INCOME: $8,027 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66500 66500 698762 158386 540376 2314323 681676 1632647 55212 47676 7536 58086 27300 30786 2277845 X 2551386 67720 8392 76112 2475274 0 2475274 2573425 67720 8392 76112 2497313 0 2497313 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, 2016 AND 2015. 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: SPECIAL EVENT EXPENSE DINNER 32556 15000 17556 475 5148 350 2419 32556 15000 17556 475 5148 350 2419 8392 9164 X 930 FAIR MARKET VALUE X 25975 FAIR MARKET VALUE X 4 1440 FAIR MARKET VALUE X OTHER 6 2648 FAIR MARKET VALUE X TICKETS 5 2540 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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. FORM 990, PART XII, LINE 2C: THE CENTER HAS A DESIGNATED COMMITTEE RESPONSIBLE FOR AUDIT OVERSIGHT.