Nonprofit · EIN 99-0151174
RAINBOW SCHOOL
Tax-exempt · KAHUKU, HI 96731
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $5,859,533 | $5,624,390 | $235,143 | $5,794,713 | $983,278 | $4,811,435 |
| September 30, 2024 | 990 | $5,621,254 | $4,844,664 | $776,590 | $5,665,869 | $1,089,577 | $4,576,292 |
| September 30, 2023 | 990 | $5,125,603 | $4,062,669 | $1,062,934 | $4,658,217 | $858,515 | $3,799,702 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $819,977
- of which government grants
- $224,397
- Program service revenue
- $5,013,899
- Investment income
- $11,557
- Net gain from sales of assets
- -$42,804
- Net income from fundraising events
- $12,873
- Other revenue
- $14,100
Expenses
- Grants and similar amounts paid
- $39,670
- Compensation of officers, directors and key employees
- $120,173
- Other salaries and wages
- $2,933,482
- Salaries, compensation and benefits (total)
- $3,771,383
- Professional fundraising fees
- $0
- Accounting fees
- $40,867
- Occupancy
- $726,363
- Travel
- $10,630
- Depreciation
- $57,980
- Program services (functional)
- $5,034,870
- Management and general (functional)
- $546,487
- Fundraising (functional)
- $43,033
Balance sheet and other
- Total assets, start of year
- $5,665,869
- Total assets, end of year
- $5,794,713
- Total liabilities, end of year
- $983,278
- Net assets, end of year
- $4,811,435
- Land, buildings and equipment
- $967,939
- Net assets without donor restrictions
- $4,372,989
- Net assets with donor restrictions
- $438,446
- Gross receipts
- $5,918,417
- Employees
- 93
- Volunteers
- 8
- Year formed
- 1972
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CYNTHIA BARLEY | EXECUTIVE DI Officer | 40 | $100,055 | $9,599 |
| DIANA S BONSIGNORE | PRESIDENT/SE Trustee or director, Officer | 2 | $0 | $0 |
| ANN MISURA | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| ROYAL T FRUEHLING | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DR JIM LYONS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHARMIAN LYONS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CINDY COVELL | DIRECTOR Trustee or director | 2 | $0 | $0 |
| NOELEHUA ARCHAMBAULT | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended September 30, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CYNTHIA BARLEY | EXECUTIVE DI Officer | 40 | $98,678 | $8,448 |
| DIANA S BONSIGNORE | PRESIDENT/SE Trustee or director, Officer | 2 | $0 | $0 |
| ANN MISURA | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| ROYAL T FRUEHLING | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DR JIM LYONS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHARMIAN LYONS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TOM VALENTINE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| NOELEHUA ARCHAMBAULT | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended September 30, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CYNTHIA BARLEY | EXECUTIVE DI Officer | 40 | $98,441 | $7,908 |
| DIANA S BONSIGNORE | PRESIDENT/SE Trustee or director, Officer | 2 | $0 | $0 |
| ANN MISURA | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| ROYAL T FRUEHLING | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DR JIM LYONS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| CHARMIAN LYONS | DIRECTOR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 56-463 KAMEHAMEHA HWY, KAHUKU, HI 96731-2201
- Principal officer (990 for 2024)
- DIANA S BONSIGNORE, 56-463 KAMEHAMEHA HIGHWAY, KAHUKU, HI 96731
- Signed the 990
- CYNTHIA BARLEY, EXECUTIVE DIRECTOR
- Phone
- (808) 293-9341
- Return prepared by
- WIKOFF COMBS & CO LLC
Mission
THE MISSION OF RAINBOW SCHOOLS IS TO PROVIDE THE HIGHEST QUALITY EXPERIENCE TO THE CHILDEREN OF HAWAII WITHOUT REGARD FOR INCOME OR ETHNIC BACKGROUND.
Program accomplishments
- PRESCHOOLS/FOOD SERVICE: FIVE PRESCHOOLS SERVED APPROXIMATELY 320 STUDENTS AND EMPLOYED 80 FACULTY AND STAFF. OUR SERVICES ARE INTENDED TO MEET THE NEEDS OF YOUNG CHILDREN BETWEEN THE AGES OF TWO AND FIVE YEARS OLD. THE STATE OF HAWAII DEPARTMENT OF HUMAN SERVICES LICENSES ALL OF OUR LOCATIONS. IN ADDITION, ALL OF OUR SITES ARE REQUIRED TO ACTIVELY SEEK ACCREDITATION BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN OR THE NATIONAL EARLY CHILDHOOD PROGRAM ACCREDITATION. CONSISTENT WITH THE SCHOOLS' EXEMPT PURPOSES, MEALS ARE PROVIDED FOR THESE PROGRAMS.Expenses $5,034,870 · grants $39,670 · revenue $5,013,899
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 99-0151174
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1973
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $5,794,713
- Income (IRS master file)
- $5,918,417
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | – | – | – | IRS |
| 990 | September 2024 | – | – | – | IRS |
| 990 | September 2023 | $5,125,603 | $4,062,669 | $4,658,217 | IRS |
| 990 | September 2022 | $4,902,562 | $3,827,198 | $3,827,129 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about RAINBOW SCHOOL
- What is the EIN of RAINBOW SCHOOL?
- The employer identification number (EIN) of RAINBOW SCHOOL is 99-0151174.
- Is RAINBOW SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1973.
- Are donations to RAINBOW SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does RAINBOW SCHOOL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of RAINBOW SCHOOL due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RAINBOW SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of RAINBOW SCHOOL?
- The 990 for the year ended September 30, 2025 names DIANA S BONSIGNORE.
- Who are the officers and directors of RAINBOW SCHOOL?
- The 990 for the year ended September 30, 2025 lists 8 people; 1 received compensation from the organization, the highest $100,055 (CYNTHIA BARLEY, EXECUTIVE DI).
- How much revenue does RAINBOW SCHOOL have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $5,859,533, expenses of $5,624,390 and total assets of $5,794,713 at year end.
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