RAINBOW SCHOOL

EIN: 942751181 501(c)(3)

SISTERS, OR

Total Revenue
$236,556
Total Expenses
$272,779
Total Assets
$96,317
Net Assets
$8,909
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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

Principal Officer
PAMELA COOK
Phone
2094647301
Tax Period
2019-08-01 to 2020-07-31

RAINBOW SCHOOL is a small nonprofit that reported $237K in total revenue in fiscal year 2019. Revenue fell 48% from the prior year — a significant decline worth monitoring. Expenses of $273K exceeded revenue, resulting in a 15% operating deficit.

Mission

EDUCATION

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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%)

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Financial Overview (2019)

Revenue Breakdown

Contributions & Grants $34,900
Program Service Revenue $200,211
Investment Income $28
Other Revenue $1,417
TOTAL REVENUE $236,556

Expense Breakdown

Grants Paid $0
Salaries & Benefits $186,177
Fundraising Expenses $0
Program Expenses $256,746
Other Expenses $86,602
TOTAL EXPENSES $272,779

Year-over-Year Comparison

2019 2018 Change
Revenue $236,556 $454,016 -0.5%
Expenses $272,779 $431,901 -0.4%
Net Income $-36,223 $22,115 -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

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Governance

Voting Members
3
Independent Members
3
Employees
14
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
3
$25,409
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
PAMELA COOK President 40.00
Officer
$25,409 $0 $25,409
KRISTIN TOKUNAGA VP/SECRETARY 2.00
Officer
$0 $0 $0
GINA RISHWAIN Treasurer 2.00
Officer
$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
2020 $236,556 $272,779 $96,317 $-36,223
2019 $454,016 $431,901 $87,632 $22,115
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