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    <ReturnTs>2024-05-15T10:35:31-04:00</ReturnTs>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>WATKINS WARD AND STAFFORD PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
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        <CityNm>CALHOUN CITY</CityNm>
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    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
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      </BusinessName>
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      <PhoneNum>6629834100</PhoneNum>
      <USAddress>
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    </Filer>
    <BusinessOfficerGrp>
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      <PersonTitleTxt>VICE PRESIDENT</PersonTitleTxt>
      <PhoneNum>6629834100</PhoneNum>
      <SignatureDt>2024-05-14</SignatureDt>
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        <PersonLastNm>PETTY</PersonLastNm>
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    <PreparerPersonGrp>
      <PreparerPersonNm>MARGARET H BLACK CPA</PreparerPersonNm>
      <PTIN>P01225770</PTIN>
      <PhoneNum>6622309180</PhoneNum>
      <PreparationDt>2024-05-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <PrincipalOfficerNm>DEBRA PETTY</PrincipalOfficerNm>
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        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>38915</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>243716</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <LegalDomicileStateCd>MS</LegalDomicileStateCd>
      <ActivityOrMissionDesc>CHILDCARE AND EARLY DEVELOPMENT</ActivityOrMissionDesc>
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      <TotalEmployeeCnt>8</TotalEmployeeCnt>
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      <PYProgramServiceRevenueAmt>672188</PYProgramServiceRevenueAmt>
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      <CYOtherExpensesAmt>115009</CYOtherExpensesAmt>
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      <NetAssetsOrFundBalancesEOYAmt>475492</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>KIDS RAINBOW DAYCARE INC HAS THREE MEMBERS ON ITS GOVERNING BOARD OF DIRECTORS. THERE ARE NOT ANY MATERIAL DIFFERENCES IN THE VOTING RIGHTS OF THE DIRECTORS. EACH ONE HAS THE SAME RIGHTS AS THE OTHERS. THE ORGANIZATION DOES DOCUMENT IN WRITING MEETINGS AND ACTIONS TAKEN BY THE GOVERNING BODY OF THE ORGANIZATION. EACH ONE AS WELL AS KEY EMPLOYEES CAN BE REACHED AT THE MAILING ADDRESS OF THE ORGANIZATION. THERE ARE NOT OTHER CHAPTERS, AFFILIATES, OR BRANCHES WITHIN THE ORGANIZATION. THERE WAS A MEETING OF THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN AT WHICH IT WAS DISCUSSED BY THE GOVERNING BODY, THE ORGANIZATIONS TOP DIRECTORS AS WELL AS OTHER DIRECTORS ARE RETIRED SCHOOL TEACHERS. EMPLOYEES ARE INTERVIEWED AND COMPENSATED BASED ON THEIR EXPERIENCES WITH DAYCARE AND COMPETITIVE RATED WITHIN THIS REGION OF THE COUNTRY. THE FORM 990 IS AVAILABLE FOR VIEWING FOR THE PUBLIC. IT IS DONE BY WORD OF MOUTH THROUGH THE PUBLIC. THERE IS NO COMPENSATION OR AVERAGE HOURS WORKED FROM RELATED O</MissionDesc>
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      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>249031</ExpenseAmt>
      <Desc>FULLTIME CHILDCARE AND LEARNING ACTIVITES WERE PROVIDED FOR 60-70 PRESCHOOL AND SCHOOL AGE CHILDREN PER WEEK BEFORE AND AFTER SCHOOL</Desc>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>SHIRLEY BROWN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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      <Form990PartVIISectionAGrp>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>KIDS RAINBOW DAYCARE INC HAS THREE MEMBERS ON ITS GOVERNING BOARD OF DIRECTORS. THERE ARE NOT ANY MATERIAL DIFFERENCES IN THE VOTING RIGHTS OF THE DIRECTORS. EACH ONE HAS THE SAME RIGHTS AS THE OTHERS. THE ORGANIZATION DOES DOCUMENT IN WRITING MEETINGS AND ACTIONS TAKEN BY THE GOVERNING BODY OF THE ORGANIZATION. EACH ONE AS WELL AS KEY EMPLOYEES CAN BE REACHED AT THE MAILING ADDRESS OF THE ORGANIZATION. THERE ARE NOT OTHER CHAPTERS, AFFILIATES, OR BRANCHES WITHIN THE ORGANIZATION. THERE WAS A MEETING OF THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN AT WHICH IT WAS DISCUSSED BY THE GOVERNING BODY, THE ORGANIZATIONS TOP DIRECTORS AS WELL AS OTHER DIRECTORS ARE RETIRED SCHOOL TEACHERS. EMPLOYEES ARE INTERVIEWED AND COMPENSATED BASED ON THEIR EXPERIENCES WITH DAYCARE AND COMPETITIVE RATED WITHIN THIS REGION OF THE COUNTRY. THE FORM 990 IS AVAILABLE FOR VIEWING FOR THE PUBLIC. IT IS DONE BY WORD OF MOUTH THROUGH THE PUBLIC. THERE IS NO COMPENSATION OR AVERAGE HOURS WORKED FROM RELATED ORGANIZATIONS. THE AMOUNT ON LINE 24F OF STATEMENT OF FUNCTIONAL EXPENSES IS A LISTING THE UTILITIES, SUPPLIES, FOOD, REPAIRS, FEES, RENT AND OTHER EXPENSES FOR YEAR LISTED. REVENUE MINUS TOTAL EXPENSES PLUS BEGINNING OF YEAR FUND BALANCE EQUALS YEAR NET ASSETS. NO CHANGE IN ACCOUNTING METHOD OF COMMITTEE OVERSIGHT REVIEW. KIDS RAINBOW DAYCARE INE DID SETTLE AN AUDIT IN 2011 WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>ROUNDING DIFFERENCE 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
