Rainbow Learning Academy EIN 88-1428647

Rainbow Learning Academy

EIN  88-1428647 Public charity (501(c)(3)) Mililani, HI
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Size
$100K–1M
What they do
Operates childcare centers for children.
Leadership
Christina Robinson · President · $88K
Money in and out
$933K revenue, $980K expenses
Bottom line
94% program efficiency

Operates childcare centers for children. For fiscal year 2025 it reported $933K in revenue, $980K in expenses, and $-55K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$933K
Pt VIII · Ln 12
Total expenses
$980K
Pt IX · Ln 25
Net assets
$-55K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$47K
Where spending went · Part IX cols B–D
Program services $0.94 Management & general $0.06
Program efficiency
94%
of spending reaches programs▼ -6% vs prior filing year
Operating runway
0.4mo
months of highly liquid reserves at operating expense rate▲ +300% vs prior filing year
Surplus margin
-5%
revenue over expenses, this year▼ -251% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$933K
FY2025▲ +11%
Expenses
$980K
FY2025▲ +20%
Total assets
$64K
FY2025▲ +1%
Total liabilities
$119K
FY2025▲ +147%
Total revenue
$933K
Pt VIII · Ln 12
Total expenses
$980K
Pt IX · Ln 25
Net assets
$-55K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$47K
Total assetsPt X · Ln 16$64K
Program-expense ratioPt IX · col B94%
Voting members of governing bodyPt I · Ln 33
Independent voting membersPt I · Ln 4pending
Mission & Programs · Part III

Where the work happens

1 program service account for $917K of program spending, described in the organization's own filed words · FY2025.
01

Rainbow Learning Academy provides early education and childcare for the working families in our community. The early education program prepares children academically for their educational career in elementary school and beyond. We provide childcare and preschool for children starting at age 6 weeks old through age 5.

$917Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CRainbow Learning Academy
EINHdr · item D88-1428647
Principal addressHdr · item CMililani, HI
WebsiteHdr · item Jrlapreschool.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MHI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B12)
Ruling yearIRS BMFDec 2023

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a3
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$88,500Pt VII · Sec A
$73,500Pt VII · Sec A

Christina Robinson’s $88K as President is at the 77th percentile of top reported officer pay among 1616 $100K–1M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023
Christina Robinson$88,500$48,494$1,260
Elizabeth Strong$73,500$48,494$110
Detina Smith$105

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Program service revenue$897K · 96%
Contributions & grants$36K · 4%
Program service revenue96%$897K
Contributions & grants4%$36K
— government grantsLn 1e$35K
Total revenueLn 12$933K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.94 Management & general $0.06
Program services94%$917K
Management & general6%$63K
Total functional expensesLn 25$980K

Balance Sheet

Part X · end of year
CashLn 1$30K
Total assetsLn 16$64K
Total liabilitiesLn 26$119K
Total net assetsLn 32$-55K
Months of cash on handcomputed0.4

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $30K · Operating expenses/yr $980K
0.4 months
Where the money goes
Program services
Program services $917K · Total expenses $980K
94%
Management & General
Management & general $63K · Total expenses $980K
6%
Fundraising
Fundraising $0 · Total expenses $980K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $417
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $36K · Total revenue $933K
4%
Government reliance
Government grants $35K · Total revenue $933K
4%
Earned-income share
Program service revenue $897K · Total revenue $933K
96%
Investment reliance
Investment income $0 · Total revenue $933K
0%
Program self-sufficiency
Program service revenue $897K · Total expenses $980K
92%
Growth & trend
Revenue growth (YoY)
This year $933K · Prior year $842K
+11%
Net-asset trend (YoY)
End of year $-55K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $933K · Expenses $980K
-5%
Liabilities-to-Assets
Total liabilities — · Total assets $64K
Net-asset ratio
Net assets $-55K · Total assets $64K
-85%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $64K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Christina Robinson · Reported title President · Highest reported compensation $88K · Total expenses $980K
9%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $718K · Total expenses $980K
73%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 94%
Overhead ratio 6%
Fundraising cost ratio 0%
Revenue growth 11%
Accounting fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$933K revenue · viewing · ⤓ 990 PDF
FY2024$842K revenue · ⤓ 990 PDF
FY2023$244K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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