OVER THE RAINBOW NURSERY SCHOOL INC (EIN 042770676) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1982

Legal Domicile

Principal Officer

BRENDA DEMARCO

Phone

5088779237

Tax Period

2024-06-01 to 2025-05-31

OVER THE RAINBOW NURSERY SCHOOL INC, founded in 1982, is a small nonprofit in the Education sector that reported $938K in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year. Expenses of $1.0M exceeded revenue, resulting in a 11% operating deficit.

Mission

EDUCATIONAL AND PRESCHOOL ACTIVITIES FOR YOUNG CHILDREN IN THE GREATER FRAMINGHAM AREA.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $86,275

Program Service Revenue $851,932

Investment Income $0

Other Revenue $0

TOTAL REVENUE $938,207

Expense Breakdown

Grants Paid $0

Salaries & Benefits $857,666

Fundraising Expenses $0

Program Expenses $843,606

Other Expenses $186,043

TOTAL EXPENSES $1,043,709

Year-over-Year Comparison

	2024	2023	Change
Revenue	$938,207	$1,012,451	-0.1%
Expenses	$1,043,709	$1,042,140	+0.0%
Net Income	$-105,502	$-29,689	+2.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$148,545

Total Directors

$148,545

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRENDA L DEMARCO	PRESIDENT	40.00	Officer Director	$148,545	$0	$148,545
STEPHEN DEMARCO	CLERK	2.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$938,207	$1,043,709	$133,042	$-105,502
2024	$1,012,451	$1,042,140	$235,660	$-29,689
2023	$1,010,323	$934,904	$273,113	$75,419
2022	$1,098,382	$779,483	$189,297	$318,899
2021	$466,104	$611,158	$99,475	$-145,054
2020	$617,276	$623,397	$134,750	$-6,121
2019	$734,818	$733,314	$29,533	$1,504
2018	$739,306	$789,908	$34,893	$-50,602

OVER THE RAINBOW NURSERY SCHOOL INC