RAINBOW DAYS INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: RAINBOW DAYS INC (EIN 75-1844908)
Tax period: 2012-09-01 to 2013-08-31
Filed: 2014-04-22
IRS object ID: 201431259349300723
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-04-22T14:15:21-05:00	Timestamp
Tax Period End Date	2013-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	200104286	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ALBRIGHT HILL & SUMPTER PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	12160 NORTH ABRAMS RD SUITE 412	AddressLine1
City	Dallas	City
State	TX	State
ZIP Code	75243	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	751844908	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	RAINBOW DAYS INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	RAIN	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8150 NORTH CENTRAL EXPRESSWAY	AddressLine1
City	DALLAS	City
State	TX	State
ZIP Code	75206	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CATHEY BROWN	Name
Title	CEO	Title
Phone	2148870726	Phone
Date Signed	2014-01-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Jennifer S Hill	Name
PTIN	P00236976	PTIN
Phone	9722705452	Phone
Date Prepared	2014-04-22	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CATHEY BROWN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	8150 N CENTRAL EXWY 1600	AddressLine1
City	DALLAS	City
State	TX	State
ZIP Code	75206	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1777102	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.RDIKIDS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1982	YearFormation
State Legal Domicile	TX	StateLegalDomicile
Activity Or Mission Description	TO INSPIRE AND PREPARE CHILDREN TO LIVE A LIFE FILLED WITH HOPE AND PROMISE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	19	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	19	NbrIndependentVotingMembers
Total Nbr Employees	30	TotalNbrEmployees
Total Nbr Volunteers	1347	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	1439690	ContributionsGrantsPriorYear
Contributions Grants Current Year	1382545	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	124360	ProgramServiceRevenuePriorYear
Program Service Revenue CY	157492	ProgramServiceRevenueCY
Investment Income Prior Year	15206	InvestmentIncomePriorYear
Investment Income Current Year	157	InvestmentIncomeCurrentYear
Other Revenue Prior Year	128054	OtherRevenuePriorYear
Other Revenue Current Year	227020	OtherRevenueCurrentYear
Total Revenue Prior Year	1707310	TotalRevenuePriorYear
Total Revenue Current Year	1767214	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1287897	SalariesEtcPriorYear
Salaries Etc Current Year	1247982	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	158142	TotalFundrsngExpCurrentYear
Other Expense Prior Year	612219	OtherExpensePriorYear
Other Expenses Current Year	644013	OtherExpensesCurrentYear
Total Expenses Prior Year	1900116	TotalExpensesPriorYear
Total Expenses Current Year	1891995	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-192806	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-124781	RevenuesLessExpensesCY
Total Assets BOY	966685	TotalAssetsBOY
Total Assets EOY	787815	TotalAssetsEOY
Total Liabilities BOY	68881	TotalLiabilitiesBOY
Total Liabilities EOY	22444	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	897804	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	765371	NetAssetsOrFundBalancesEOY
Mission Description	TO INSPIRE AND PREPARE CHILDREN TO LIVE A LIFE FILLED WITH HOPE AND PROMISE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1497207	Expense
Description	SINCE 1982 RAINBOW DAYS HAS BEEN PROVIDING CHILDREN LIVING IN HIGH - RISK SITUATIONS WITH THE SKILLS THEY NEED TO OVERCOME ADVERSITY AND STAY DRUG - FREE. OVER 170,000 CHILDREN HAVE BEEN SERVED IN THE DALLAS AREA AND OVER 40,700 TRAINING PARTICIPANTS HAVE BEEN TRAINED THROUGHOUT THE UNITED STATES IN HOW TO IMPLEMENT A SUPPORT GROUP OR OTHER PREVENTION PROGRAM WITH CHILDREN IN THEIR COMMUNITY.	Description
Total Program Service Expense	1497207	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	32	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	30	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	19	NbrVotingGoverningBodyMembers
Number Independent Voting Members	19	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Own Website	X	OwnWebsite
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	CATHEY BROWN	NamePerson
Telephone Number	2148870726	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	8150 N CENTRAL EXWY 1600	AddressLine1
City	DALLAS	City
State	TX	State
ZIP Code	75206	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (21 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee
CAROLYN HESS
1ST VICE PRESIDENT	1.00	X	X	0	0	0
CARRIEA FLOWERS
SECRETARY	1.00	X	X	0	0	0
DREW CULLUM
DIRECTOR	1.00	X		0	0	0
GEOFF GREEN
DIRECTOR	1.00	X		0	0	0
GREG PASCUZZI
PRESIDENT	1.00	X	X	0	0	0
JASON HAMMONS
DIRECTOR	1.00	X		0	0	0
JIM JAMISON
2ND VICE PRESIDENT	1.00	X	X	0	0	0
JODY BISHOP
DIRECTOR	1.00	X		0	0	0
KAREN CURRIE
DIRECTOR	1.00	X		0	0	0
KATHERINE ANAND
DIRECTOR	1.00	X		0	0	0
KRISTEN WORTHINGTON
DIRECTOR	1.00	X		0	0	0
KURT OPELLA
DIRECTOR	1.00	X		0	0	0
MATT RAY
DIRECTOR	1.00	X		0	0	0
MICHAEL JACOBE
DIRECTOR	1.00	X		0	0	0
MICHELE WILLIAMS
DIRECTOR	1.00	X		0	0	0
SEUNG HONG
DIRECTOR	1.00	X		0	0	0
SHEELA RAMASWAMY
DIRECTOR	1.00	X		0	0	0
TOBY FAILS
TREASURER	1.00	X	X	0	0	0
WILLIAM TOLES
DIRECTOR	1.00	X		0	0	0
CATHEY BROWN
CEO	40.00		X	95481	0	13090	X
GENE ZHU
DIRECTOR OF FINANCE	20.00			46076	0	3681	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	141557	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	16771	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Federated Campaigns	121580	FederatedCampaigns
Government Grants	950990	GovernmentGrants
All Other Contributions	309975	AllOtherContributions
Total Contributions	1382545	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	FEES FOR SERVICE	Description
Business Code	900099	BusinessCode
Total Revenue Column	157492	TotalRevenueColumn
Related Or Exempt Function Income	157492	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	157492	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	157	TotalRevenueColumn
Exclusion	$157	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	233564	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	9888	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	223676	TotalRevenueColumn
Exclusion	$223,676	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Business Code	900099	BusinessCode
Total Revenue Column	3344	TotalRevenueColumn
Related Or Exempt Function Income	3344	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	3344	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1767214	TotalRevenueColumn
Related Or Exempt Function Income	160836	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$223,833	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	141557	Total
Program Services	122387	ProgramServices
Management And General	5816	ManagementAndGeneral
Fundraising	13354	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	944346	Total
Program Services	816461	ProgramServices
Management And General	38797	ManagementAndGeneral
Fundraising	89088	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	81139	Total
Program Services	71216	ProgramServices
Management And General	2271	ManagementAndGeneral
Fundraising	7652	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	80940	Total
Program Services	70966	ProgramServices
Management And General	2260	ManagementAndGeneral
Fundraising	7714	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	11750	Total
Program Services	9473	ProgramServices
Management And General	2277	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	196371	Total
Program Services	102856	ProgramServices
Management And General	87515	ManagementAndGeneral
Fundraising	6000	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	46564	Total
Program Services	33290	ProgramServices
Management And General	13274	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	26304	Total
Program Services	18156	ProgramServices
Management And General	8148	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	115601	Total
Program Services	106912	ProgramServices
Management And General	8689	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	52914	Total
Program Services	36558	ProgramServices
Management And General	16356	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	16620	Total
Program Services	9486	ProgramServices
Management And General	7134	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
SUPPLIES	110971	66548	10089	34334
DRUG SCREENING	5060	4934	126
CAMP EXPENSES	25136	25136
ADMINISTRATION/OTHER	36722	2828	33894

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1891995	Total
Program Services	1497207	ProgramServices
Management And General	236646	ManagementAndGeneral
Fundraising	158142	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	57662	BOY
EOY	18200	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	92583	BOY
EOY	152135	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	346172	BOY
EOY	206051	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	11411	BOY
EOY	9926	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	12932	BOY
EOY	371	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	69819	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	69819	LandBldgEquipmentAccumDeprec

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	436478	BOY
EOY	391685	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	9447	BOY
EOY	9447	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	966685	BOY
EOY	787815	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	60855	BOY
EOY	21913	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	1127	BOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	6899	BOY
EOY	531	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	68881	BOY
EOY	22444	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	660905	BOY
EOY	677038	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	234399	BOY
EOY	85833	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2500	BOY
EOY	2500	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	897804	BOY
EOY	765371	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	966685	BOY
EOY	787815	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-124781	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	-7652	ReconciliationUnrealizedInvest
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1913633	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1811935	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1615143	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1439690	CurrentTaxYearMinus1Year
Current Tax Year	1382545	CurrentTaxYear
Total	8162946	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1913633	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1811935	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1615143	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1439690	CurrentTaxYearMinus1Year
Current Tax Year	1382545	CurrentTaxYear
Total	8162946	Total

Field	Value	IRS element (for citing)
Public Support Total170	8162946	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	21169	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	20805	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	24100	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	15206	CurrentTaxYearMinus1Year
Current Tax Year	157	CurrentTaxYear
Total	81437	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	12148	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	12395	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	6094	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4257	CurrentTaxYearMinus1Year
Current Tax Year	3344	CurrentTaxYear
Total	38238	Total

Field	Value	IRS element (for citing)
Total Support	8282621	TotalSupport
Gross Receipts From Admissions Etc	1566086	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.98560	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.98110	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2500	BeginningOfYearBalance
End Of Year Balance	2500	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2500	BeginningOfYearBalance
End Of Year Balance	2500	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2500	BeginningOfYearBalance
End Of Year Balance	2500	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	2500	BeginningOfYearBalance
End Of Year Balance	2500	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Contributions	2500	Contributions
End Of Year Balance	2500	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	1.00000	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	69819	OtherCostOrOtherBasis
Depreciation	69819	Depreciation

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	DEPOSITS	Description
Book Value	9447	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	9447	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	ACCRUED RENT	Description
Amount	$531	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	531	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	2009477	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-7652	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	240027	DonatedSrvcAndUseOfFacilities
Other Revenues	9888	OtherRevenues
Revenue Not Rptd F990	242263	RevenueNotRptdF990
Revenue Subtotal	1767214	RevenueSubtotal
Total Revenue Per Form990	1767214	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2141910	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	240027	DonatedServicesUseOfFacilities
Other Expenses Included	9888	OtherExpensesIncluded
Expenses Not Rptd F990	249915	ExpensesNotRptdF990
Expenses Subtotal	1891995	ExpensesSubtotal
Total Expenses Per Form990	1891995	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
D9	Other revenues non included on Form 990 Part XI line 2d	SPECIAL EVENT EXPENSE $9,888.
D11	Other expenses not included on Form 990 Part XII line 2d	SPECIAL EVENT EXPENSE $9,888.
D13	Footnote for uncertain tax position under FIN 48 Part X	THE ORGANIZATION FILES AN ANNUAL INFORMATION RETURN. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO US FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDING BEFORE AUGUST 31, 2009. THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THERE WERE NO UNRECOGNIZED TAX BENEFITS AS OF AUGUST 31, 2013. THE ORGANIZATION RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSE. THERE WERE NO SUCH INTEREST AND PENALTIES FOR 2013.

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	POG LUNCHEON	NameOfEvent1
Gross Receipts Event1	233564	GrossReceiptsEvent1
Gross Revenue Event1	233564	GrossRevenueEvent1
Other Direct Expenses Event1	9888	OtherDirectExpensesEvent1
Gross Receipts Total	233564	GrossReceiptsTotal
Gross Revenue Total Events	233564	GrossRevenueTotalEvents
Other Direct Expenses Total Events	9888	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	9888	DirectExpenseSummaryEvents
Net Income Summary	223676	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Governing body meeting documentation Part VI line 8a	MINUTES ARE MAINTAINED FOR ALL BOARD MEETINGS.
O02	Committee meeting documentation Part VI line 8b	MINUTES ARE MAINTAINED FOR ALL MAJOR COMMITTEE MEETINGS.
O03	Form 990 governing body review Part VI line 11	A COPY OF THE 990 IS PROVIDED TO THE ORGANIZATION9S BOARD FOR THEIR REVIEW PRIOR TO ITS FILING.
O04	Conflict of interest policy compliance Part VI line 12c	THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY.
O05	CEO executive director top management comp Part VI line 15a	THE PROCESS OF DETERMINING COMPENSATION OF THE ORGANIZATION9S EXECUTIVE DIRECTOR, CEO, TOP MANAGEMENT AND KEY EMPLOYEES INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATON OF THE DELIBERATION AND DECISION.
O06	Other officer or key employee compensation Part VI line 15b	SEE DESCRIPTION ABOVE RE: OFFICERS/KEY EMPLOYEES.
O07	Form 990 availability to public Part VI line 18	THE FORM 990 IS AVAILABLE FOR REVIEW ON THE ORGANIZATION9S WEBSITE, OTHER WEBSITES, AND UPON REQUEST AT THE ORGANIZATIONS ADMINISTRATIVE OFFICE.
O08	Governing documents etc available to public Part VI line 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION9S ADMINISTRATIVE OFFICE.
O09	List of other fees for services expenses Part IX line 11g	GRANT WRITER $3,113 CONTRACT FACILITATORS $69,938 ORGANIZTIONAL CONSULTANT $9,843 OTHER MISCELLANEOUS CONTRACTS $101,904 PUBLIC RELATIONS $11,573

RAINBOW DAYS INC: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (21 entries)

Program Service Revenue ProgramServiceRevenue

Investment Income InvestmentIncome

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Other Revenue Misc OtherRevenueMisc

Total Revenue TotalRevenue

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Other FeesForServicesOther

Office Expenses OfficeExpenses

Information Technology InformationTechnology

Occupancy Occupancy

Travel Travel

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Pledges And Grants Receivable PledgesAndGrantsReceivable

Accounts Receivable AccountsReceivable

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Deferred Revenue DeferredRevenue

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Total170 Total170

Gross Investment Income170 GrossInvestmentIncome170

Other Income170 OtherIncome170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Current Year CurrentYear

Current Year Minus1 Year CurrentYearMinus1Year

Current Year Minus2 Years CurrentYearMinus2Years

Current Year Minus3 Years CurrentYearMinus3Years

Current Year Minus4 Years CurrentYearMinus4Years

Equipment Equipment

Other Assets OtherAssets

Other Liabilities OtherLiabilities

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

Schedule G IRS990ScheduleG

Events Information EventsInformation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

Comments