2013-11-08T13:14:15-06:00 2013-06-30 042571780 ALEXANDER ARONSON FINNING & CO PC 21 EAST MAIN STREET WESTBORO MA 01581 990 2012-07-01 042507815 RAINBOW CHILD DEVELOPMENT CENTER INC RAIN 5087916849 10 EDWARD STREET WORCESTER MA 01605 JOYCE L ROWELL 5087916849 2013-11-08 1 DAVID KELLEHER CPA P01059560 5083669100 2013-10-29 2012 2016-02-24 21:20:13Z JOYCE L ROWELL 10 EDWARD STREET WORCESTER MA 01605 2816208 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 73 83 0 0 118636 2638142 2512409 168035 849 727 13450 4345 2645344 2811249 0 0 0 0 1707537 1095622 0 0 76939 1032987 1638835 2740524 2734457 -95180 76792 3425749 3388072 657904 543435 2767845 2844637 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. 0 0 791691 34855 FAMILY DAY CARE - PROVIDE SUPPORT TO FAMILY DAY CARES IN ACCORDANCE WITH CONTRACT REQUIREMENTS. 691321 54005 PRESCHOOL AND DAYCARE SERVICES - PROVIDE DAYCARE AND PRESCHOOL CHILDREN WITH SOCIAL SERVICE AND DEVELOPMENTAL SUPPORT FOR THE CHILDREN AND THEIR FAMILIES. 536093 79175 SCHOOL AGE DAY CARE - PROVIDE DAYCARE SERVICES AFTER SCHOOL AND CAMP DURING THE SUMMER FOR CHILDREN, INCLUDING DEVELOPMENTAL AND SOCIAL SERVICE SUPPORT FOR THE CHILDREN AND THEIR FAMILIES. 249138 SOCIAL SERVICE - PROVIDE SUPPORTIVE (FAMILY PRESERVATION) SERVICES TO CHILDREN. 249138 2268243 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 18 0 73 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 X JOYCE GIACOMARRA 5087916849 10 EDWARD STREET WORCESTER MA 01605 NADINE PREMO 2.00 X X 0 0 0 ANNA MARY KRAEMER 2.00 X 0 0 0 ROSEMARIE BOYD 2.00 X X 0 0 0 SHARON HOGAN 2.00 X X 0 0 0 DEBORAH ALMSTROM 2.00 X X 0 0 0 MAUREEN MCGINTY 2.00 X X 0 0 0 MARILYNN FOLEY 2.00 X X 0 0 0 URSULA ARELLO 1.00 X 0 0 0 GERALDO MALDONADO 1.00 X 0 0 0 GAIL MORGAN 1.00 X 0 0 0 DIANNE TRACHIMOWICZ 1.00 X 0 0 0 SHIRLEY WILLIAMS 1.00 X 0 0 0 JOYCE L ROWELL 40.00 X 78961 0 8932 78961 0 8932 0 0 0 0 AA TRANSPORTATION 605 HARTFORD TURNPIKE SHREWSBURY MA 01545 BUS TRANSPORTATION 387805 1 2402018 236124 52397 2638142 CLIENT FEES 624410 168035 168035 168035 727 727 7598 4959 2639 2639 MISCELLANEOUS REVENUE 900099 1706 1706 1706 2811249 168035 0 5072 95475 72772 22703 855486 673135 150386 31965 75510 56941 12807 5762 69151 49338 16006 3807 2436 2436 28319 28319 57904 45416 12488 1040 499 388 153 49377 19389 23247 6741 135435 99175 34951 1309 341858 341451 326 81 1462 1462 108892 94736 11978 2178 27828 18384 7621 1823 PROVIDER REIMBURSEMENT 568911 568911 FOOD 154134 153083 933 118 PROGRAM SUPPLIES 80098 80098 FIELD TRIPS 55519 55519 25622 12168 13155 299 2734457 2268243 389275 76939 306665 362814 268857 261089 9354 195951 206186 24611 37764 3256681 736462 2620311 2520219 3425749 3388072 144263 156482 15932 2973 420092 383980 77617 657904 543435 X 2753824 2819969 14021 24668 2767845 2844637 3425749 3388072 76792 0 X X 0 1 X 1 1 1 X 2611822 2648922 2519891 2487729 2638142 12906506 181888 167844 140449 143316 168035 801532 2793710 2816766 2660340 2631045 2806177 13708038 0 0 0 13708038 9621 3605 2367 849 727 17169 9621 3605 2367 849 727 17169 22979 23173 11160 13450 4345 75107 2826310 2843544 2673867 2645344 2811249 13800314 0.99330 0.00120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 66500 66500 2926872 509078 2417794 92603 71978 20625 132446 121355 11091 38260 34051 4209 2520219 X 2851278 35070 4959 40029 2811249 0 2811249 2774486 35070 4959 40029 2734457 0 2734457 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE CENTER FOLLOWS THE U.S. GAAP STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES THE CENTER TO REPORT ANY UNCERTAIN TAX POSITIONS AND TO ADJUST ITS FINANCIAL STATEMENTS FOR THE IMPACT THEREOF. AS OF JUNE 30, 2013, THE CENTER DETERMINED THAT THEY HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. THE CENTER IS NO LONGER SUBJECT TO AUDIT BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2010. THE CENTER FILES FEDERAL AND MASSACHUSETTS INFORMATION TAX RETURNS. THE CENTER BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE X 725 FAIR MARKET VALUE X 780 FAIR MARKET VALUE X 4 170 FAIR MARKET VALUE X TICKETS 8 9007 FAIR MARKET VALUE X OTHER 21 41715 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. 990, PART XII, LINE 2C THE CENTER HAS A DESIGNATED COMMITTEE RESPONSIBLE FOR AUDIT OVERSIGHT.