﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-15T18:24:44-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>200794302</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MBE CPAs LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>954 E 2nd Ave 201</AddressLine1Txt>
        <CityNm>Durango</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>81301</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>840747586</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Rainbow School and Day Care Center Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>RAIN</BusinessNameControlTxt>
      <PhoneNum>7202844043</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 889</AddressLine1Txt>
        <CityNm>Telluride</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>81435</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Hallie Simpson</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>7202844043</PhoneNum>
      <SignatureDt>2025-07-15</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Michelle Sainio CPA</PreparerPersonNm>
      <PTIN>P01247182</PTIN>
      <PhoneNum>9702470506</PhoneNum>
      <PreparationDt>2025-07-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <AddressChangeInd>X</AddressChangeInd>
      <NameChangeInd>X</NameChangeInd>
      <PrincipalOfficerNm>Hallie Simpson</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>PO Box 889</AddressLine1Txt>
        <CityNm>Telluride</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>81435</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>661313</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>http://www.rascalsrainbowrockies.com/</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1996</FormationYr>
      <LegalDomicileStateCd>CO</LegalDomicileStateCd>
      <ActivityOrMissionDesc>The mission of Rascals Toddler Program, Rainbow Preschool and Rockies After School Program and Summer Camp is to provide exceptional early childhood education and experiential programs in a safe, nurturing and stimulating environment which enhances our community by developing happy, confident and well-adjusted children.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>11</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>11</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>21</TotalEmployeeCnt>
      <TotalVolunteersCnt>10</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>159980</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>129329</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>407678</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>484610</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>422</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>3122</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>0</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>33226</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>568080</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>650287</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>24036</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>23656</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>368588</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>390979</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>203898</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>203872</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>596522</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>618507</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-28442</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>31780</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>489876</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>521936</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>6820</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>7100</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>483056</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>514836</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>The mission of Rascals Toddler Program, Rainbow Preschool and Rockies After School Program and Summer Camp is to provide exceptional early childhood education and experiential programs in a safe, nurturing and stimulating environment which enhances our community by developing happy, confident and well-adjusted children.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>575738</ExpenseAmt>
      <GrantAmt>23656</GrantAmt>
      <RevenueAmt>487732</RevenueAmt>
      <Desc>The Rainbow School and Daycare Center, Inc. consists of three distinct programs: Rascals Toddler Program, Rainbow Preschool and Rockies School Age Program. Rascals serves up to 10 children a day, ages 1-3. Their curriculum focuses on a loving, nurturing and positive introduction to the school experience. Rainbow Preschool serves 16 kids a day, ages 2 years and 9 months to 5. Rainbow's curriculum focuses on school readiness, social emotional growth, independence and learning through experiential play. Rockies serves up to 20 kids a day, ages 5-8. Rockies offers an after school program and summer camp. The curriculum for Rockies focuses on new and exciting experiences, enrichments programs, arts and crafts, friendship skills and field trips. Rainbow, Rockies and Rascals received scholarship funding from Temple Hoyne Buell Foundation, Strong Start and Just for Kids as well as funding for enrichment programs through CCAASE. In the past year, all RRR staff completed their professional development coursework. The Rainbow Lead Teacher completed ECE 101 and 103 and all Rainbow staff attended the Rocky Mountain ECE Conference in Denver this past March.Rainbow Preschool assessed and documented all of their children last year through the Teaching Strategies Gold Assessment Program through Colorado Shines. Two teachers at Rainbow Preschool have reached high fidelity through being assessed with the TPOT tool in rating their ability to use the Pyramid Model in the classroom. Rainbow and Rockies have children in their programs that use CCCAP funds and we partner with San Miguel Social Services to coordinate the funds for this. In addition., Rainbow Preschool participates in the UPK program for their four year olds to provide 15 hours of free preschool each week! Rainbow Preschool is proud to announce that we went through the Colorado Shines rating process in the Spring of 2023 and received a Level 5 rating, the highest level you can achieve! Our organization gave over $20,000 in scholarship funds to 17 families in all three of our programs from September 2023-September 2024. The Rainbow Preschool Organization gave two $1,000 scholarships to graduating seniors from THS who were alumni of Rainbow Preschool. Scholarship materials and registrations for Rockies and Rainbow have been translated into Spanish with the help of Tri- County Health. All three programs now use Google Translate and translators from Tri-County Health to communicate with Spanish speaking parents. Rainbow, Rockies and Rascals raised over $40,000 at our silent/live auction fundraiser this past Spring and we have added another Fall fundraiser, which is a Halloween themed Bingo Party in late October!Rainbow, Rockies and Rascals is dedicated to being an inclusive and diverse organization. All programs outreach to the local hispanic community by partnering with Tri-County Health for translation services when needed as well as San Miguel Social Services. All programs have translated their registration paperwork andutilize google translate for all email communication. RRR is proud to have 4% of our students in our programs from the Latino community.All three of Rainbow's programs offer the Telluride community high-quality early childhood education and recreation, which focuses on the social-emotional and educational needs of each child. Our schools offer continuous care for ages 1 year to 8 years of age and we guarantee a spot for every child that begins at Rascals throughout all of our programs. We have a caring and loving staff, that has proven their dedication through continuing education and a commitment to many years of service. The educational impacts of our programs are apparent through each child's personal growth in the programs, as well as their performance in Kindergarten. Rainbow Preschool uses the TS Gold Teaching Strategies observation and assessment tool to ensure that each child's developmental milestones are being met and if not, that the proper interventions take place. All three programs utilized the talent of various community members to provide an exceptional enrichment program to include classes from yoga to climbing to gymnastics and much more. Our economic impact is felt by sustaining the working population of the Telluride community, by providing care for their children. Specifically, our scholarship program benefits those who might not be able to otherwise afford access to consistent, quality, early childhood education. Offering summer programming for the school aged children also benefits the community by providing stimulating summer activities and prevents summer slide.</Desc>
      <TotalProgramServiceExpensesAmt>575738</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">1</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">1</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc1040400001">1</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041300001">0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041300001">1</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041300001">0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">1</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>3</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>21</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>0</Form8899Filedind>
      <Form1098CFiledInd>0</Form1098CFiledInd>
      <DAFExcessBusinessHoldingsInd>0</DAFExcessBusinessHoldingsInd>
      <TaxableDistributionsInd>0</TaxableDistributionsInd>
      <DistributionToDonorInd>0</DistributionToDonorInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>11</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>11</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>1</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>0</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CO</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>Alexis Hodel</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>9707089507</PhoneNum>
        <USAddress>
          <AddressLine1Txt>119 Boulders Way</AddressLine1Txt>
          <CityNm>Mountain Vlg</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>81435</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>Madison Waller</PersonNm>
        <TitleTxt>Manager</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Leah Roman</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Kelly Thomas</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Hallie Simpson</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Sarah Enders</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Meghan Oldmixon</PersonNm>
        <TitleTxt>Baord Member</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Camila Vizzoco</PersonNm>
        <TitleTxt>Baord Member</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Megan Berry</PersonNm>
        <TitleTxt>Rainbow Rockies Director</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>102777</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>2262</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Brooke Napier</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>102777</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>2262</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>127596</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>1733</AllOtherContributionsAmt>
      <TotalContributionsAmt>129329</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Tuition Income</Desc>
        <BusinessCd>611600</BusinessCd>
        <TotalRevenueColumnAmt>484610</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>484610</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>484610</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>3122</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3122</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>44252</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>11026</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>33226</TotalRevenueColumnAmt>
        <ExclusionAmt>33226</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>650287</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>487732</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>33226</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>23656</TotalAmt>
        <ProgramServicesAmt>23656</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>102777</TotalAmt>
        <ProgramServicesAmt>102777</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>224000</TotalAmt>
        <ProgramServicesAmt>224000</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>5228</TotalAmt>
        <ProgramServicesAmt>5228</ProgramServicesAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>31200</TotalAmt>
        <ProgramServicesAmt>16500</ProgramServicesAmt>
        <ManagementAndGeneralAmt>14700</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>27774</TotalAmt>
        <ProgramServicesAmt>27774</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>27500</TotalAmt>
        <ProgramServicesAmt>27500</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>3066</TotalAmt>
        <ManagementAndGeneralAmt>3066</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>2946</TotalAmt>
        <ProgramServicesAmt>2946</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>13710</TotalAmt>
        <ProgramServicesAmt>10117</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3593</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>274</TotalAmt>
        <ManagementAndGeneralAmt>274</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>16306</TotalAmt>
        <ProgramServicesAmt>3703</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12603</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>748</TotalAmt>
        <ProgramServicesAmt>748</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>4068</TotalAmt>
        <ManagementAndGeneralAmt>4068</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>18511</TotalAmt>
        <ProgramServicesAmt>18511</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>39408</TotalAmt>
        <ProgramServicesAmt>34943</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4465</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES</Desc>
        <TotalAmt>27677</TotalAmt>
        <ProgramServicesAmt>27677</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CLEANING EXPENSES</Desc>
        <TotalAmt>17400</TotalAmt>
        <ProgramServicesAmt>17400</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CREDIT CARD FEES</Desc>
        <TotalAmt>9178</TotalAmt>
        <ProgramServicesAmt>9178</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FOOD</Desc>
        <TotalAmt>7565</TotalAmt>
        <ProgramServicesAmt>7565</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>15515</TotalAmt>
        <ProgramServicesAmt>15515</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>618507</TotalAmt>
        <ProgramServicesAmt>575738</ProgramServicesAmt>
        <ManagementAndGeneralAmt>42769</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>291409</BOYAmt>
        <EOYAmt>348077</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>3354</BOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>7325</BOYAmt>
        <EOYAmt>4582</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>263476</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>236012</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>45975</BOYAmt>
        <EOYAmt>27464</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>141813</BOYAmt>
        <EOYAmt>141813</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>489876</BOYAmt>
        <EOYAmt>521936</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>5212</BOYAmt>
        <EOYAmt>4827</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>1608</BOYAmt>
        <EOYAmt>2273</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>6820</BOYAmt>
        <EOYAmt>7100</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>483056</BOYAmt>
        <EOYAmt>514836</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>483056</BOYAmt>
        <EOYAmt>514836</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>489876</BOYAmt>
        <EOYAmt>521936</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>31780</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>75386</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>75386</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>97277</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>90621</DepreciationAmt>
        <BookValueAmt>6656</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>76704</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>55896</DepreciationAmt>
        <BookValueAmt>20808</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>14109</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>14109</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>27464</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>Other Assets</Desc>
        <BookValueAmt>141813</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>141813</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Payroll Liabilities</Desc>
        <Amt>2273</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2273</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmtInd>0</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>0</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>0</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>1</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>1</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>1</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>1</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>0</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>0</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>0</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>0</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>0</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>0</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>0</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>0</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>1</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>0</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>1</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Organization received $10,000 in Grant Funds from CCAASE via Town of Telluride.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule E, Part I, Line 7</FormAndLineReferenceDesc>
        <ExplanationTxt>In practive, the preschool day care are non-discriminatory. An explicit written policy is not separately stated.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>Annual Event</Event1Nm>
        <GrossReceiptsEvent1Amt>44252</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>44252</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>2814</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>3363</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4849</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>44252</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>44252</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>2814</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>3363</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>4849</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>11026</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>33226</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>0</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Financial Aid Tuition Assistance</GrantTypeTxt>
        <RecipientCnt>34</RecipientCnt>
        <CashGrantAmt>21656</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>Scholarships to High School Students</GrantTypeTxt>
        <RecipientCnt>2</RecipientCnt>
        <CashGrantAmt>2000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 Review Process: 990 is not reviewed by the entire board prior to filing, only by the President and Bookkeeper.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Governing documents are available to the public upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Professional Fees: Program service expenses 0. Management and general expenses 800. Fundraising expenses 0. Total expenses 800. Payroll Processing: Program service expenses 0. Management and general expenses 2,266. Fundraising expenses 0. Total expenses 2,266.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>GUEST TEACHERS: Program service expenses 7,311. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,311. SUMMER PROGRAMS: Program service expenses 6,234. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,234. LAWSON HILL HO DUES: Program service expenses 1,613. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,613. VEHICLE EXPENSES: Program service expenses 356. Management and general expenses 0. Fundraising expenses 0. Total expenses 356. BANK CHARGES: Program service expenses 1. Management and general expenses 0. Fundraising expenses 0. Total expenses 1.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>