New York State Council on Children& Families

DOCUMENT RESUME

ED 307 972 PS 017 979

TITLE School-Age Child Care: A Continuing Series of Technical Assistance Papers. Technical Assistance Papers No 1-12, May 1986-May 198E. INSTITUTION New York State Council on Children and F-Amilies, New York. SPONS AGENCY Department of Health and Human Services, Washington, D.C. PUB DATE Mar 88 NOTE 69p. PUB TYPE Guides Non-Classrocm Use (055)

EDRS PRICE MF01/PC03 Plus Postage. DESCRIPTORS Board Candidates; Buageting; Definitions; Elementary Education; Elementary School Students; Employers; Guidelines; Individual Development; Money Management; Needs Assessment; Nonprofit Organizations; *Program Development; *School Age Day Care; Taxes; Technical Assistance IDENTIFIERS Bylaws; *New York; State Regulation; Tax Exemptions

ABSTP:ACT These 12 technical assistance papers offer practical suggesLins on ways to develop high quality school-age child care programs (SAC:CP), particularly in New York. The papers: (1) introduce the topic of school-age child care and describe ways in which suer care can meet the needs of families in New York; (2) provide guidelines for development of SACCPs;(3) outline several approaches for conducting a needs assessment to obtain an accurate determination of the need for a SACCP in a particular community;(4) discuss legal Issues of incorporation and profit or not-for-profit status; (5) ou line the process of incorporation and provide guidelines for the incorporation of a SACCP in New York;(6) present procedures and criteria for obtaining tax-exempt status;(7) summarize New York and federal requirements for employers and suggest resources for additional information; (8) uutline content areas that should be addressed in bylaws for a SACCP;(9) describe legal responsibilities of a board of directors and provide guidelines for selection and maintenance of an effective board; (10) offer suggestions for program activities and techniques for work with groups and individual children;(11) provide guidelines for development of a budget; and (12) describe procedures and principles for management ofprogram funds.(RH)

* Reproductions supplied by EDRS are the best that can be made from the original document. NEW YORK STATE COUNCIL ON CHILDREN& FAMILIES

U S DEPARTMENT OF EDUCATION (INK P at Educational Resea,c h and improver, f rUCATIONAL RESOURCES 'NFORMATION CENTER ,ERICJ In,s do, wren! has been reprodut Pd as eoed Roe, the perSOn organ.zatnr pcgnalingt IsM,C+, changes have been made Tprove epn,du Inn quaPt,,

P.,nt5 et clew ,,,,43rnOns stateCI.ntn,5dOCu men, go not nec ',sac, represent ott, cal 0.,tronCttpolit School-Age Child Care A continuing series of technical assistance papers

C AW,

1 ) "PERMISSION TO REPROuUCE THIS MATERIAL HAS BEEN GRANTED BY

--N1SetRAIN . 22k

TO THE EDUCATIONAL RESOURCES INFORMATION CENTER (ERIC) 'Throughout New larkirk State. signi t IL int changesale occurring m family :IleIn par- t ulat there is an increasing num hero it working parents mill schonl-age children and an Inca easing num hei ut single parents. ( (it the cnnsequelle es allnmpanying these changes is the large number nt childrenin need of schoo )I-age child care when schnod is not In sessinll 11 hen child care fur chi +I-age childrenis unav,lable. patents who) must mirk are tnricil to le,ne their children unattendedIt is estim I that between 100,000 -300,000 h children in New Volk Stateare unsupervised tnr several hours each day In respnncc to this pniblem. the State of NewTurk ha, undert,,, , urn her of initiatives to encom age the development ',chi:id-age child care programs Dui ,ng t)84, the I.egis him-L. enacted a hill which authorizeda funding program to support the start-up ut new schonl-age child Lark! programs This hilla,, signed hy Governni Cuomo in July nt that Year

.1, part ut the state s ritoi t. the New 1 nil. State C nuneilon Children and Families has coordinated an interagency mulect. School-Age Child Care.in inniunitinn %%ith the Department out SU( 1,11 Services. Divisiontour l'utith, and State Education Department. supported by the l)n ismn niCrIM111,11 and Justice &Allies Thepurpose of this prnieit is ki assist communities in starting a d opc.rat mg scholl-age childcare programs Planning and implementinga new schf ',it-age child care program invnlve\ comple\ tasks a series of Resources and intormatinnare often needed to facilitate. support, and promote the devil( ipment out suchprograms The Co)uncil Is develnping a series of technical assistancepapers to address the needs of communities estahli,,hing school -age child care programs Thesepaper, discuss the maw steps that should he taken and idler practical ,,uggc,,tkins (in him'to Llevelop (foal ty program \ Each paper providesa beginning paint tar indnduals and plannit,g prngram,, community group, ,NiWYORK STATE COUNCIL ON CHILDREN & FAMILIES.. School Age Child Care Technical Assistance Paper MARIO M CUOMO, Governor GERALD C CRarTY, Chau. MATILDA CUOMO, Honorary Char JOSEPH J COCOZZA, Executive Director

Technical Assistance Paper No. 1 MAY 1986 Defining School-Age 77n oudhout \en 111117 statesnputt«Int clianr,e_s art' truurr-nu tn tanulu lacIn pat 11(111(11" 1110t ", an nu roising 771117114.70110nAlmi Child Care parents n and an 117 e(1+117(1 1111)17her r,l s17101(7)(11011s I 17h:111111E Stool -age child care defined as provide ,tiniahility to parents ( ()7st'01101(ifat ( (M11)(111111170 1111.st'1 h(171(/tIs any program Ahich priwides child care for including maintaining attendance 117t' h11 tle11111111win1(1111(Ilell in rico'ol 11,)01- elementat, and middle sell()0.I cimurenI I records, ace ( (art' it s(hoedis 11r,1177 se V 11177 during the hours %%hen parents are at wot k maintain continuity of stall, and and school Is nut:i sessionWhile most Hilo?(had «irt 1111s( //(h /-(/(/,'( /1//(henis programs prmide care after school, many operate nom permanent site %%'ith h (nitLint 7117tIl'alhIblt,1)(111:111s 1117n 11711 +111 nlA (if

Age Child Cate hot\ (.1 at the Nev, lotk hrel 1tl 1 ,[11,1\, l 1112,1111d Ever\et )mmunitv is a rCsolll Lc for oto- State Council on Childten and Families gramming The immediate sino)undn,g. \Loot 1:tatil Citilitig 2nd To\.1 2811, I? I:d \ge of any program whether located in an urhan, Flom Empite State 1"1/a\lhamNest Child 11CPI Int 1 ( ('an' suburban, or tura] 5ett mg can lend itself )(Ilk 1222:t, (518) 1714)29:1 111n,1-Ina roll 1:x( h(ng,. to exploration and discover\ act] \ ate. Resources such as parks, /, His, museum, heluo die 6.se et,i11 esout, es and \eN l ulh SIAL 1)c p.otyncillIt 1nt 1,111.-;e- nature preserves, hilt-dues hosim sses, that mo\ dLichtwnal ices /Or/ Cord ( enters Questions farms, and industiles otter (pp( )rtunit I". Mdtlun trn the II pit' It 5\ hool-,IP2 t h Iid ,t11(1Insti crs Inlormution Iii Gioup,s for special held Lips or ioutme actmtic ne and Intlit !duals Interi'stt'll in Ottiantz- mg a /)(w (ore (en toAlhom, New Museums and libraries ()Hen (der special I Laden IzGcn,c1 LetInc.i seligson \ ()II\ programs or a series ot special actn Ines ( hoo/- loc Child ('L7/, In specikail \ tor children Cluhs 511t.I1 GIII I( //(1n Vonno/ Iii ).too oho) it Siollts,13((ytiomts...Ind 4-11. mat he \\ I b)llse Publishing Company Dmoidaga bounty Child ('are Cmint to come to a program to provide special lli8,;) 'School-Ago Child Care tact Blau. litad E activities Local child care councils, youth . 11akct. 1llitehe\\ Sheet tot S:IZICUsc, Nest Yolk" Syra- LavitkuwskA tC Zavitkimsk, D bureaus, cooperative extensions, depart- \ cuse, Nev, lork (1977) n- ments of parks and recreation. and libraries 1( Itraws hool- Child are often helpful in locating community aqungtion, )C National Solid& R ( ( 19 1Si n)/- hie and regional resoutces and can identity \sso.iation fur the Edtkati(motloung Aotes Nash\ ilk. Tepnessee contact people.School-age child care Chikhco Seligson. . C,enser. A Gannett. E . programs should take full ad\ an t ige of as Cohen. .Parko Iz .I lost, RI\ hard, ( ira \ (1983) Sc hnol- Child Otre, many of these state, regional, and local C (Eds I (1972) "('t'u'nny hoot' l ti ,)( \Vellesley. Ntasachu resources as possible The more enriching, Chq(hcn (Nun-11)cl 1 in the Day Cate setts School-Age Child Care Pnnet t. diverse, program is, the more Series) %\ashingt( In. C S I)crdrt- c'llele\ College Center Research children will want to participate fluent (It Health. Edut.ation and k1ellare lot 1\ omen Individuals involved in planning pro- 6)111115. EI 1985) Scheduhno it wttres grtmr should contact km wledgeahle people torSchofil Igc('/n/dren Ness Yolk It w "(pending. I'11983) School-Age Child who have already established piugr,ims to lurk I luman Resouice Administia- care Chihican: \Htiilnnil,-. Ithaca. New learn from their experiences For a list 4)1 bon. Agen, \ for Child I )evelopment York Cornell CoOreratne Extension

1711+ tt'( hill( III tISSI+ItIlitt' part', 1+ 511x111111 '111111 111771Is Ir ( mint 11001- iy,( hilt! (01,, hi/ 111(,)11 ',gnunl Criminal lush( e sot it (Intl Ilkt nilcd1(tIcs Ikon/moll of allh (Intl 111,inan sot n,

The Ile IlIt' IIII Li I (11,- hf,Ikt I :I (IS tilts 11/11( (11 ' ,1\11.111( c' I),,151Is 101(10 11,1' ant 01 I It(' 1,1 'seri 711, pi In( 1p,11,111thro 15 11,11)cl 1 ,1,71 1'07 hitt/icy m1u17noliwr «,t7141(1 The NYS Council on Children and Families (518) 474-6293

U NEW YORK STATE CO CIL 0 CHILDREN & FAMILIES school Aye Child Care Technical Assistance Paper MARIO M CUOMO, S;ovemor GLRALD C CROTTY, Chair MATILDA CUOMO, Honorary Chair JOSEPH J C00072-A, Executive Director

Technical Assistance Paper No. 2 MAY 1986

A Developing }f ',hit,' a Thwuchumt \or 1(1,1111( (+HI thamic,, (nc ot ( noun) in Iono I ti hiciii pa, uhn !hoc 1 111( r'a'in(/ 'flunk, ,1 n ' School-Age Child ron11 11h V hind-ant' ( 111h11 C11 (Mil a,l in rcac 111(1 numho maie pat oat,I Inc Ht the (az (/rot( (1( «,/l/r(17/1/1/1(/ 1/1( hang( Care Program theh1/(/(' /111///h, '/- lit ( /11/(// ( n vIlunl- ti)e (h11(/(11V n he'll V he n ill ln School-age child care programs pr\ ide general. the process may hi: as simple as

It he'll1"11 e alt' het e he et 4-(1(1( 1111(11,71 is child cale tor elementarx and middle school reaching out to personal acquaintances 1111(.11.(111(1hIC 1411 Oil, 11 her 111111 11 er,h Pe len, (7 1 children during the honrs when parents and to groups with which there arc already lee le:(11'e: then ( 121 hh C17 1111t11101(L'il 11 tL',11 are at work and school is not in session. established contactsItis important to 171(1 101 that n pH, too -;Ho (lull aryl /7 This terhnlcal assistance paper will pn wide know the community's governmental st ruc- ( Who' in \of }rah ')1,111 unwp,17 1,, general guidelines on him to dex chip t LIT. and to follow the proper channels in 1or so oil; 12owe tic h school-age child cap: p)ogramsCroups conLicting key personsSchools, formal plamungsuch programs will need to adapt organizations, and government officials In 1 Ope env' let 1111, plrehh In 111('qui,' \c, this process to meet the particular needs should he contacted, preferably by the )or k 1,(1 umlo laAen a 1111171he 11.'11(1111 Cs le of their own community planning group rather than an individual (71(ell1(10: 111C del Clup111(.711 nl v heel el-(1(1( ( hl Throughout this process. itis important «11 Inn(' 1 (1171 1 h 1711(1 OS I111(' 1 What Groups Should Be ('ha( le(I (Ihill to remain positiv, and posistent. 11 In( 11 all( 11(11 I 7t (I el110111 11(1 Involved? /)!11(1 1,1117 rrr 11pre et 1 112c q(n-l-up HI Imo I The follmx mg groups and organizaThns do: (hrhl c aI, in our (nn I In, hill it tic quncd 'fiteiest i n do elopingsen lees toschool- should he contacted for their support and hu (Ivo ( norm+ in lulu ,1 that coal age children beyond school hours ott en parficipati'm in planning a: choral -age child heons with a 101 individuals %%hihave (-ate program I 0171e)1the 1111, Mort It}nib ohservcd or (Apo ienced the need tot Pi iren Parents LAIN:nem:mg the %doh, (Hum if on (10(1N n and l an, :1('N11(1 school-age child cne programs (Imalcd an into auok Au/ need for care often take the pow( I ma, hi unci imtortahle leaving their hildren ( initiative and provide leadersnip In hilt/ (an' Ill «,111,elt( hall 11 1 th ille alone and may have Jitlicultt locating pathnoi/(// tai "IC/ c' 011 IVO!, lea) 'hilt planninga pnigram designed to meet programs or making child cane arrange- (111(1 'Val(' 1,(111«111( en 1 )(7)(11 1111011 (171(1 111)1'(1('(1 then specific need. h11 the /)nloll crl ( ?mina' laqn Ii 1( ments I)Lie to patents' %%oil( schedules. - ,00pe.ation tram schools I purpo,,, ot I olk ( I r Iqs1 « munn school staff max have ohserxed chilch-n !nth' ,/arum/ and opoatind ol-ad, Linking early of remaining after school 1- essential in linking the develop- «ue p,o(Thum twiddled to school oi e\ tra-curriculai m(mt of school-age child care pro- activities ,Jams to the school claySchools /V(11111111) (111(1 11111)1CIlle. 111111(1 (1 11(7 v hog el- can pr wide actual sites for pnigiams Indix (duals interested rn clexclopingser- title( 1111(1 (' 1)1(01(1111 1711 141 e. it It ccl Wien progranis are located in other x ftes tic on? ielex Rev tin a11(1 1111n7 Ina Ile ell ale' sill childien should teach sites, school involvement is needed 01102 thcileel lee 1(1( 1111(11C V11 We el 1 (111(1 Or On( de' out to iThei Intel _steel individuals and di- in arranging transportation. "lhere- the (h7 Ill eel11( h (411(11The erse group, 1 the community and inxolLe e it is important to aopmach local Hum.) in anopciative endc,noi 1 he school Nut ds. school administratots, Ceell11(111(1,1(1H/)111) (I vnit cet h ( h process of I ',Hiding this coin mumtxcoafi- and i'i'- \s in planning a progr,im 111( (11 (1Vsh111(11(107'. lee (1(1(11, tior will widen the Kist_ of .upport tot lh(' ?('('el`, lycik ti's rim/ Child/ am/ connnumni. cslahh,hum/on /-wt' ( school-age child eat,' set-x'yes tlom a fox }with-Representatives ut xouth set-- proci, um nano s Inapq inteiested inch\ iduals to the larger WM- ice agencies gN \VC N MCA, that should hi' 1(111(72 and oII( Pith 11«11 Munity fon on how to dovlon quahluounun Ili iv s Club, and Curhs Club) and child Lit h lapel pro, hc(unn mg III(11- Methods tot ,-(intactinginchviduals and care programs piovide an under- 17(111(11,(1110 ( 91111111111111/ (/10111) 1)1(11111111Unor groups and ht-moms them together will inding of youth and their needs, pro(' rams vary from commototy to communityIn and oft.'n have available staff Ye- soi-ces. space, and program ewer- ogiam activities torchildten. and creating its sun Res Further. the program'sphi tisk which can he contnimuted to a positive program environment losophs must he k.ompatihle with the program planning Anothet advan- examples of mission statements mission of a s,climil-age child Cale pro tage ot including such groups is that gram as &lined by the steering com- it is often IN issihle to expand existing selected Iron model school -age child care programs in New Yolk State follow mittee south day care pnmgrams rathk r (''coottt\,:u (froany:atumIt no than develop a IteW piogram The goal of CLASP IChildrens 1.1 112, c\INtingdgcnt5 kin pnwide the desired After- School Program) is to become Part ('incCroup.s and( 'ommanati Nell lie. a 110\ organizat ion must he of each child's extended .amt\ and to Leaders - Individuals and commu- Lou med pros ide an after - school experience that A practical consideration in nity groups can provide volunteers provides children with the opportunity deciding to kieate a new organization and support servicesRepresenta- is that the creation of a new agency is a tives fn m local departments of social to make md is ldual china's. to develop their creativity and to receise individual time consuming and complicated pro- services. youth bureaus. and other care and understanding tw concerned. cess imoling many legal steps and pro- government officials should he In- hauled and nutunng adults Classroom cedures An attmurne can tacditat the cluded for their knowledge of com- wt irk of the steering committee in meet- ens nt mments are plan neJ to o der a wide munity services and as a potential ing the tollowing, legal requirements source of support and funds for sanely of activities in which children I of the otganization: programs. In addition. maw fund- make al-um-ornate independent chokes ;Children's Living After School Program mg agencies such as the nuted Way 2I ksvdopmen, of lrw laws, and Great Neck. New can provide valuable support. spe- ot k) 3 Ai,plication for tax exempt status. cific information. and link- The I Iarhor After School Program pro- An essential task in creating, a new orga- ages to resources vides an innovative and unique approach nization is the formation of a hoard of to day c ire services atter school for direct( irsThe hoard of directors is the children ages 6 - 14 Our mission is to Who Should Take Responsibil- governing ka..Iv of the new organization support children in becoming compe- ity for Planning? It is responsible tor operating a prognm tent learners through the development which is effective and fiscally soundAs As i nte.-est in school-age child care grows. of learning patterns and habits which such. the selection of the hoard members a steering committee should he formed challenge their thinking processThis is essential to the I unctionir,g of an orga- from the loose coalition of interested people includes providing a wide choice of The steering committee should take re- nization. and members should he chosen activities and hands-on experiences tut- their skills. c.pertise. willingness to sponsibility for overseeing the process which encourage them to explore. expe- work. and ability to promote the prm ugram. required to plan and imnlement a program rience. touch and ask questions that will broaden their knowledge while duel- How Do You Document the Need (ming self-esteem through open dialogue What Administrative Tasks Need for a Program? with peers and adult staff (Harbor Alter- to Be Addressed? One of the first tasks of the steering Sell( o ul Center. 1231) Fifth .A venue. at Whether an existing agency is chosen committee is to gather mformation esti- 104th Street. New York City I as a sponsor or a new agency is created. mating the need for school-age child care A mission statement should he adapted se\ eral administrative tasks are involved programs and services in the community. to individual programs and should reflect 1,1 developing a new programThe fol- Because of the importance of this task. a pro ram goals and the types of activities loing adm my,trative tasks are described separate technical assistance I aper is that children will experience in sequence. but the murder of tasks may he devoted to the various methods of conduct adapted to meet indiodual needs of pro- ing a needs assessment. The actual plan- Who Should Operate a School- giams n ingot a program should begin when gaps Age Child Care Program? I Esp/m.re ,~ounce's (11 Start -( p between existing services and unmet needs There are two general approaches to Start-up funds ore often needed for have been documented. and specific needs establishing a school-age child care phi- of parents and children have been identi- the initial expeoses involved in im- gram.choose an existing organization fied plementing a new program such as to operate the program or create a new planning. equipment, rent. and staff. entity What Is the Mission of the In New York State in1984. a new Choose lyelICLIExisting program was initiated which provides Program? youth serving agencies le g YWCA. start-up tunkls ti )11- school-age child care. After a decision has heel made to YMCA. Boys' Clu h. (;irls' Cluh, day care The State Department of SoLial Services establish a program, the first step in pro- centers. community centers. and school selects ptograinsto receive grant ,wards ram planning is to def., ne the program's districts) may he able to expand their in comunction with the Councilin mission. The mission of a program clearly operations to include school-age child Children and Families, the State Edu- defines its broad purpose and sets forth a care. Much time and effm urt will he saved framework for more specific goals and cation Department. the Division for it an existing agency is able to provide Youth. and the .)Iision of Criminal objectives Further, the mission outlines the desired service Some of the po- Justice ServicesFor information on the general philosophy of the program tential benefits include stability, finan- how to apply for these funds, call the which will guide the steering committee cial viability. and administrative. State DepartInent of Smilil Services at in carrying out the tasks necessary for and program support.However. itis 1800)342:3715. 1.:\t1312 program development. The mission also important to careft IlvasseSS an existing provides a framework for hiring staff. agency regarding bit!) the financial and ( Aber possible sources tot start-lip lundmg determining program eligibility. choosing programmatic feasibility of expanding include I iuted Way venture or developmental grants, youth hen cans, tounda responsible tor licensiog puigi,doi\ Iseissen' tat to the lune th 'lung pro tions, civic groups. and tend raising list of these regional ofliees rs ittaehed rainDie hoard 'it el wee tt irs mir program efforts In Nev, 1 irk City, school -age elute! care administrot'ir shook] hire qualite Explore Soar( es of per Ilona! ands program are he e nsed h the Nee% )(irk eonsistent \call the philosophy of the The most common source of funding City Health Depaoment undo lcai -ogiam perst tunnel pi mhe ies. and lob d- for program operation is parent teesIt Round Atte] se hoot and \ outh Center scriptionsIn No% lurk (Si t. req titre- a program cannot he sustainer: on par- Regulations riff the address and tele- ments for staf f qualifications as promul- ent fees. other sources of ope rational phone numho of this (inlet.. retoto gated he the No% )(irk City I ledit h De- funds will need to he obtainedThe the attached list of licensing resources partment must he met. and in the re- mainderot the state. licensing iegulations availahility of fund mg options \ ary tri h quire lnsuiao Fire. uahlllh. and one community to another In general. program vehicle eo%etage should he for progi...ns operating for more than many sources are limited by the aequired and is often tequila:elSuch three limns icquire that minimum staff oi.funding and el igibilit criteria insuranee provides protee non for the qualitications for education and ex- Possible sources of operational funding program. statt, and children \alum ng pencil( e he metThe Child Abuse include:public funds Irg. Title \\. liability insurance has become a major Prevention Act of 1985 includes require- Title IVA State Dav Care funding) problem for school-age child care pro- ments for background checks of staff able for licensed child care through the grams as the cost of such coverage hn eel to e%ork m hien: child care local department of social services, mu- increases centers nicipal or eountv funds. United Way. Those programs that do not have a li- local civic and philanthropic organiza- cense because the, operate for three What Program Tasks Need to Be tions. and county yi oh bureaus hours or less face a s,)eeial rrohlemIn Accomplished? 3. Prepare an Operating BugaelThe many cases. insurance companies are In implementing child care services for operating budget establishes the param- cancelling the liability coverage for these school-age children, there are several eters \Ohm which the program % programs and refusing to write new program tasks which need to he addressed. provide service. determines the afford- policiesA number of New Nork State The following cater of tasks is suggested ability and accessibility of the program agencies. child care groups. and a com- but it can he altered to meet the needs of to families. and defines the amount of mission established by the Governorare individual communities. money to he spent on items such as e%orking to resolve this pn-hlem I Contact .Vodel Programs Visit existing staffing. benefits, equipment. and sup- 7 Hire an AdministratorThis person school-age child care lrograms and meet plies. The budget should contain annual should Implement the pnigram, manage with staff and hoard memners of these estimated expenses and anticipated rev- the budget. establish ma igrarn manage- programs where possibleSuch visits enue. ment systems. recruit and supervise the The hoard of directorsirs must will provide an opportunitv to learn from approve the budget. balancing itemized staff and oversee the program content the experiences and knowledge of those expenses with income. S Develop Personnel Poo( ac's and 11"nte who are already operating successful 4 Establish Parent Fees. The hoard needs ,tip_'; ilk Job Descriptions The se policies programs. to establish parent fees with attention should address work hours. :acation. sick time. other benefits. pn mcedures for hiring 2 Secure Program Space It is important both to the amount of income needed to to acquire program space that provides meet expenses and to the affordahilth and i-a-mg, probation. grievance procedures. and an affirmative action plan adequate indoor and outdoor areas for of such fees to parentsThere are No qual ity programming. and that complies Joh descriptions should define tasks asst' basic types of fee structuresFlat tee with local regulations for health, fire. scales are those in which oeryone elated with each positron and qualitications including education and ex- safety. and zoning.Those programs charg e-d the same fee Iiilc sliding fee operating for more than three hours will scales are those in which difterent rates perience Discussion with program directors and or hoard members of existing need to meet state standards fun-licensing. are charged depending on the ahtlityof Programs should he located in close pro.- parents to pay. age school-chilu care programs can simplify this task. nmtv to schools, or the program will A sliding fee scale. while somewhat more need to provide or make arrangements difficult to manage than a flat 9Design la'c'e milteeping .usterris A pro- for transportation Existing community recommended so that families who can- gram needs to have recordkeeping sys- facilities which mitten meet the ahme not afford the. full fee can access the tems for hot I- financial aid pn 'gram man- conditions include schools. churches. program. Sources of funds to subsidize agement A financial management sys- and youth agencies siding fee scales or scholarships may tem should include records of the collec- 3 /)'Let-m111,' the Schedule of Openition include special fundraising p,ojects, tion of parent tees, the rue pt of funds, l seinformation gathered in the need.; public funds, or the parent fee schedule approval for expenditures. a nd a system assessment to define program hours and for reporting expenditures and income days of operation to meet the needs of to the hoard A program management 5. Ensure Thai Licensing Requirement., working parentsImportant decisions system should include records tor atten- and Regulations .1re ,,,e1In all areas will include whether to open the program dance, individual medical information. of New York State except New York City, he tore school, how late to remain open accidents. program activities, staff eval- any program providing child care for atter school. and whether to operate uations, and field trips These sv- terns more than three hours mast meet licens- during the summer and other school are necessar to provide accountability ing standards as ucfmed by State Social vacation periods to the ho,ird and oversight agencies Services Law.Outside of New Yoik 4 Define Ehadnlito Cnicila for 1 /icy En- City, regional offices of the New Vol k Hire Program Stall The selection and milment of ChildrenSuch criteria State Department of Social Services are hiring of competent and qualified staff should alillYCSs who rs eligible for care

9 (including ages of children) and pri- I lend( .(oace..1 .Adams.1) & St. Lipp. For 1101( cue. ativ).?,a. Chenang.). orities for distributing a limited numher .\(1977)The School Cat( Cortland.Ilerklrlhr, iedcrY on Lewis. of slots Handbook11011 10 Vali antiler Mad ism foe I )nondag,.. ( )swego. St 5. Design Program Content Programs S( 11001 PrOan:M 10r S( 11001- 14 t' (11 1 1- Lawrence. Two Ind T. qnpl.ins Counties designed I(scho(.1-age children sh1.0k1 (fro? Madison. 11 isconsin Communi- Contact: he flexible and provide age-appropriate. ty Ciiiiidintitlid Child Care Ness )(irk State Department or so( IA diverse, enriching, and exp.!) lential .I & Letstein. I. (1(18:1),"; Otim (Ill Services activitiesParents and children should P.t/ Proqrams /01'arhl Idoles( etas S\ racuse Regional (tike he involved in designing the program Chapel Hill t111121-MtV (4 North .151 South Warren Street. Room 204 and its activities. Carolina Syracuse. NessYork13202 6. Recruit Children andPuhlu Pm- Telephone (315) 428-3235 grant Programs seldom (pen at Rill Neugehauer, Roger Ed (198(1Slionl For lhany. Clinton. Col umhia. I /cla \kart!, capacity: typically. f(rur to twelve months \ge Day Cate CCU 111,)ItOttthe Essex Franklin. Eul ion, Greene, Ilan/11ton. are needed to bring enrollment to capa- Ground (Reprint 101) Child Care haor- Nontgomen.( )tsego, Rensselaer. Saratoga. city September is the optimum month maiton Evehange tilhellt lady,Sc1mhark.. Wz renand for a program to open. because it co- Ness York State I 4.),Irtillellt Si ilal Ser- Washington Co:nines incides with the school calendar and vices (19811) flag Care /.te'e'n stns/ Regu- Contact: parent efforts to make child care am-Inge- lation:.( Publication 1056.1) Vhan, NeS1 1 or k StateI )apartment of Sucral ments. Recruitment of children should Nov York occur months before opening A for- Servk es mal ptacess should he developed for NeW York State I )apartment ot Social Ser- Eastern Regional ;Mice recruiting. enrolling. and orienting vices nal''arc Centers Que.stion., 330 Broackay children and tam ihes into the program and In.strerc. IntOrmatton for Groups Albany. Nos York 12213 and Individuals Interested to Orciant.:- Telephone Toll Free ( 800) 342-3715, Publicity announcing the opening of the ing a flan Care CenterAlhany New Extensron 432-2763 program can he helpful to notifying par- lurk ems and recruiting children. The pro- For I iutchess. Nassau. i )range. Putnam, gram can he publicized through free Texas Department of Human Resources Suffolk. Sullivan. [Inter and Westchester medi (advertisements on television and (1077) School Age Day Care. flat! Care Counties radio. Fliers announcing the program tot Seho(il- Igers. Austin. Texas. Contact: should he passed out at schools and PTA New York State Department ot Social meetings. and posters should he displayed Services in strategic locations. Newspaper adrer- Dcry Care Metropolitan Regional Office nsing is also advisahlc where funds Licensing Offices 80 Ma.dea Lane Fifth Floor permit. New fork. New York 10038 Telephone (212) 804-1198 Individuals involved in planning pro- For Allegany. Cattaraugus. Chautauqua. grams should contact knowledgeable pew* Erie. Genesee. Niagara.1 )rleans. and For New York City, contact: who have already established programs to Wyoming Counties Nei'York City learn from their experiences. For a list of I)eparlment if Health avail: hie technical assistance papers and Contact: New York State Department I hvision of I /ay Care the name of programs and resource people 65 Worth Street. 4th Floor Room 452 in your area, please contact the School- Services Buffalo Regional Office New York. Ness York 10013 Age Child Care Project at the New York Telephone (212) 33 'r-7813 State Council on Children and Families. 838 Ellicott Square Building Buffalo. Nos York 14203 Mayor Erastus Corning 2nd Tower. 28th Telephone (7161 817;3145 Floor. Empire State Plaza. Albany. New Local child care councils otten !Irma& York 12223. (518) 474-6291. I' or Chemung, Lmngston. Monroe. technical assistance to programs attempt- Ontario. Schuyler, Seneca. Steuhen am. ing to meet liceir,ing requirements. For Listed below are several resources and r ef- and Yates Counties information on child care councils in your erences that may provide additional and Contact: area, contact the following helpful informant/non the topic of devel- New York State Department (a Social oping a school-age child care program New lurk State Services Child Care Coordinating Council Baden. It. Censer. L.: Levine. I &tieligs in. Rochester Regional ( )thee 16 Dela \ arc Avenue M 09821. School -, Iqc Child ('are.In 250 :/.1( m roe Avenue 2nd Floor Acton Manual. Boston.Auhurn Rochester. New 1 ork 1160; Albany. NewYork 1 1550 House Publishing Company Telephone. (710) 238-8191 Telephone (51S) 463-8063

This /ancul a..sstNto'n e paper is .supported hu funds gnin ted lu the ()101( t1 stii 11001- Ire (111/i/ ( 'WC /'toles l b// the Du isle ri 01 Comma Justue Service. and the 1 mica .siaies Ikpe0 HI Warn? and Monad ;so

.lw Conn( ti's hoot tqe Child Care Prole(L as u as the pri.due hullit this lei nui al (istquii«. pup, IN 11701.'1 the du, i Port HI Fred tle.serve4The pruu teal authur/N Vabd For further mloonahon. (math The NYS Council on Children and homilies (518) 474.6293 t J II 101.1. School Age Child Care Technical Assistance Paper MARIO M CUOMO, Governor GERAL) C CROITY, Chair MATILDA CUOMO, Honorary Chair JOSEPH J COCOZZA, Executive Director

Technical Assistance Paper No. 3 MAY 1986 Conductinga Needs Tit, (lghout cu )((IA A ,tatc,sismilic ant 111/1,qc(II (1111111Q 111 1(11111111 111,' 111 1411 11011(11 (ill 111( 1Cas111(1 11111111)0)1 11)1 Amu Assessment for pal ems with sc hool-age 02101,71 and tin in- c lea sing 1111111k', n1 silk] (,' pan illsI )11,' MC ( `,0/i107( CS al 1 (//npanifing //ICS,I han,/, is School-Age Child Care the /(1/(/C ninnb0 HI ( NI n err nest! (), 5( h()()/- (Rik' ( /Hid (4),' ieh0/ 5( hod /5 //()1 in 5,',5/()// So_ haul -age child care program, provide implement a program As such. this com- child Lark. for elementary Lind middle sLhool mittee should Jenne the goals of the needs 111101( ( school-age c ,11 /(hem Is Children ing the hours when parents assessment. identity the types of informa- ;mai pa, Lois who musi u urn Ion ,'(1 ue at \\I rk and scholo! is not is session tion required. and tilt methods that will to leave Ihk // imath.ndedIt is Cstr- malcd that hccot HIM - :HOMO 5u( it 'I his teLlmital assistante pallet will outline he used to obtain that inlet !nation C\ cral appii),khcs 101 conductingneeds ( Mich e,t ri1 \cu. )ol k "1(111 are inisupo, ised \\ hilt. the stet_ i mg committee should assessment Each appmath has its ad- lin set ,Tal hours co( h clay/ ov2'rsee the needs assessment. it may want \ antages and disadvantages. and by ItSCit to recruit others to help t airy out the zetrial III lc )11s4' lo Ihis 1)1 ()Irk 111. 111, 11(11) \cli Ma\ not pioovide a complete assessment of work s.;e\ eral Inca] add he )()1 A has /piaci/Acrid r tommun \ needTherefore. ether: pos- (ontacted tor assistance One or moreof cm outage the development of school-age c /uth/ sible, those planning a program should the 14,11),\inggroups may lL. \tilling to (art. plow-anisI l,(8 Ithe tonsider tismg mole than one method, in take responsihility for some aspett of the Ohl) tea a hill Wilt( h (1111h(41 1:Cd 'widow order ohLtin a L-omprchensne and ,Itill- procual,, In I sum( ri 1 111C s1(11 1-111)))1 11)',1s( ). )!- assessment or mav he willing to conduct tdte determination (1: tneed age111111 ( ale 1)) 411(1111s Ills hi!! 11 (ls ski itc,1 co-sponsot the needs assessment (;01 07101 of that tied' What Is a Needs Assessment? Local driLi legimidlplanning touncils 1.s pall HI the state the \cti)(nil ()rift hurt.. nos needsassessment for st hool-agL child eighhorhood lations tihrte ( oink Chihli n and I anodes has care is a planning ay designed to cm)? dmat, (I..11211110 (1(101( prof:( 1, 's( Civic gioups ic I.e,igueof\ omen Ltermine the child care needs of ehildien ( till(( (ale in ((mum( bent u 1111 ilh. I k- uteisi attending kindergai ten througheighth iwi-Intent ml tie,, HI vhc s ision ttn )(wilt Childtan: ti)1111t11`, grade during nonst hoot hours and to o assess and titate Liu( (mon I lepartment cold supported IIllled \ \;1y hr/ the /host( )11 (11 (,11111,111! /I, sir( L'.."41 1 I( es thce\tent t% Inch emst mg m ograms meet IIll\CIsiticsand tollet:t. Th) 1)1117)( the needs\ needs assessment should (), 1/11, prowet is to ass( .1 c (itand (guilty go\ et mmmts miles in shirting and ()penning schoHl-thic ( ;Al pro\ ide alls1\ Cis to these hash: questions Chambers of Commerce (are ptomains To what esdent h there a need Inn a St hool LlIstlitts school -air Child tale program' !'tanning and implcinen ling a nest' sc immunit \ 11)11 pinglallls age child (are program 1117 ( )h es a soles ot \\ hat emsting mograms andc- \s comple tall(, Resoun es and information )11, oureek, arc no providing Sell'ICt'S I.11C11 11C0101 h, 1(1( 1111(1 supp()I (111(1 1)1())11( )1) to stil()111-dgC t hide -ii What Information Is Already 111C (ICIV I 1)111071 ()I sII( 1)mM (111Is \\ hat ate the gaps het ccn needed Available? servkcs and csasting programs' The ((urn ( is (level( tpina a soh', (41 IL., h_ Rom,: pl()Ceed111WI111,1 ,Isst'ss nu Ill asci slampanel s 1( ) address tit(' nectis mI Illt'lltItIs Illip/11,10t to 10 communities ,,,la/Vishnu'hool-aqc «Ile Who Should Conduct a Needs tilk11111t'llts to see It any of the intoi malign program, These pare' s (Its( liss 111)'111(11w sh7)s Assessment? that should he taken and olio pia( mai sug- trynned has here pre\ iou tollected. In gest' itts on hart to develop alialaw pi ()alums As desciihed in the1CLIMIL,11 assistance some C,Ise. moth (ot tilt orm,aion being Eat h paper provides a 130111111111(1 1)1111 101 111(11- paper. "I /eve', ping hoot- \ge Pnogtam.- sought 111,IV11,1VC tolletted hl' an 0(111(11s and «at.inunity moults planinng nen a sleet tng committee should he tormed to agency. tomintinitv service group, or plan- programs mei see the pt,-0, needed141plan and ning otganization

1 It is also important hi review commu- processt .nitcd 11-ay. h teal planning cl )1111- nient Kele\ antin tormation can he nity plans that identify ()cal needs and ok and municipal and count\ planning gathered nom awilaHe data. key intor- priorities, such as the Consolidated Sir- departments should also he contaded tot flunk. Cl )11111111111h1(1111111and patent ricec Plan and the Comprehensirc )'oath relevant information stint:\ S these nlelhods Is dist.. ussed. Sertices Plan. which are prepared hy and ,ire note.. and the atIvantages arc available at the Itkal mroalyen lees How Can Information Be and disadlantawsof each are noted district and the county Youth bui t "sing eau. Collected? moie than one method will provide in- respectively These documents often pro- lormat k iii trios drfterent sources and may vide statistics and other valuahle infor- 'Iliac die many ditterentIllethydsif enhaik. e the ,k_curat_voi the needs assess- mation that may he useful i s the p!anning collecting intoi mat. in fura needs assessment

The following kpes of felevant intorma- The following eduidtionzd data le g. en- Use of t arc aailahle. )11ment information) are awilahle from Available Data Number of children under 18. the State Edaation I )epartment N mho of children by age group. Total district enrollment. Number of single parents with children Enrollment by school. and In Adam', to information obtained under 18. from School enrollment by grade localcommunity and planning Num her of single parents in theo agencies. data indicating need are often force (male and temalel. This information Lan he obtained by available. The use of available data involves Num her of married women m the ork- writing to the following address the collection of descriptive data from tor, e. and Information Centel on Eduiat ion published resources Descnpth. data. such Income characteristics Room 385 EliA as the number of working parents with Albany New York 12234 Census and related in formdtion Isas ad- children ages 5-11, and the number of Telephone (518) 474-8716 children ages 5-14. can provide general able at public libraries and from the New indicators of the need for school age child York State Department ot Commerce. State The local school district can also he care The steps involved in theuse of Data Center at the following address contacted to lequest relevant data. available data approach are DepartmentId)mm.r.c

1 Define the types of information One Commerce Plaza needed and identify indicators of Albany. New \ ork 12215 need Tel 1518) 474-7532 Identify published sources of information. Advantages and Disadvantages of 3. Compile the data into a general profile of community need and target the Use of Available Data the population of greatest need

General demogrznhic data are available ADVI"TTAGES DISADVANTAGES by gLographic area including Standard Data are readily accessihle Data provides indirect Metropolitan Statistical Areas. census tracts. Low cost measure of need for child care counties. and other minor civil subdivi- Provides ioundation No information collected sions through the current edition of the to huild other assessments from potential consumers t Censu.s a! Population and Housing iMMMI, Key Informant Judges can also provide valuahle k)rma- Develop a questionnaire or interview Approach ti'm These community experts should he instrument that will yield necessary selected on their ahility to identify existing information. school-age child care services, related after- The key informant approach is based Identify and select people in the com- school services (e.g, recreation programs), on gathering information from those people mon itv who can provide the informa- and the degree to which these willies arc tion in the community who are in a position to utilized. know the service patterns and the needs of 4 Gatherthe information,Interviews the community. Knowledgeable individ- The steps involved in the key informant can heconducted by telephone, by uals should be contacted from local glv approach are: writtenquestionnaire, or in person. ernment, public schools (e.g., superinten 1. Identify the type of information needed t lsually. however, key informant surveys dent, teachers, and social workers), parent This should include factors which affect arc conducted in face-to-face interviews groups (e.g., PTAs), youth agencies, child program attendance and utilization. because such interviews enable re- care centers, departments of social ser- such as available program locations. spondents to elaborate more fully. vices, youth bureaus, and churches. Public transportation, sliding fee scales, and 5 Analyze the Information summarizing health nurses, police, and family court eligibility requirements existing school-age child care programs 12 and related after school services, their utilization, factors affecting utilization. Advantages and Disadvantages of and impressions of need. Key Informant Approach 6.set upa meetingto hring togetikr key people after the information has hen analyzed and assem:.ied to discuss ADVANTAGES DISADVANTAGES fir, 'ings and generate solutions Relativelysimple and Ines- Based on peiception of need pensive to cam out rather than documented need Allows indut fi-;.-.. different Ntay not represent an indix iduals with different accurate appraisal of needs perspectes fir Key individuals may not he ..., A summary meeting can aware of community needs with encourage broad discussion which they have no contact of need and services and Potential bias toward generate enthusiasm fin action particular programs with wh -h informant works or is kn iw'edgeahle

dition to personal telep:ione calls. The and group process will ensure the fullest Community Forum results of the forum will he more participation of people and promote credible if it is well attended and rep- an orderly meeting which focuses on A community forum is a method of resentative of the community the issues that need to he addressed. assessing needs through a series of public meetings. Residents are invited to these 4.Designate a specific time limit (e.g.. 5 6 Summarize information and finalize meetings to express their beliefs: out to 10 minutes) for each person if the in a report needs and services in their community. A forum is a public hean-ig. public forum or public hearing is most 5 Develop a specit.: agenda and an asso- appropriate if tl-,e steering committee wants ciated process if the forum is conducted to use public opi non to give publicity and as an open meeting A planned agenda support to efforts directed at identifying needs. In order to stimulate commu nay aware- Advantages and Disadvantages of ness ant: to encourage broad community Community Forum participation, itis helpful to seek the involvement of community leaders A variety of strategies exist to promote the participation of community leadership, including having he forum sponsored by ADVANTAGES DISADVANTAGES an established and reputaN2 agency. or Inexpensive to Londuit Provides incomplete per- having the forum chaired by a well-known Allows citizen ix.r- ception of needs due to community figure. The steps involved in a hcipation from diverse partial representation community forum are: segments of the community of the community Provides a mechanism t May heighten expectations 1. Define the type of information needed identify interested citi of group or community in and design the structure of the forum tens who will continue unrealistic manner to meet this goal. Identify questions working on the project Provides impiessionistic and issues to he discussed at the forum. and i lentil-les potential information which is not 2.Set up z`orum or a series of forums consumers of the service amenable to systematic which would he convenient and acces- analysis sible to a broad range of people. Large information may not he meetings are . ften not conducive to accurate or representatix e of real communication and interchange, so a needs seriesof small meetings may he prefer- Time consuming to orgd 0 me able. 3.Provide extensive publicity through media, newspapers, leaflets, posters, and sometimes mass ma:imgs. in ad-

Li ivy Approach he neck.- sary to select a )eptesentative ,11t.',11011naires handedto sampleSelection Of a sample that hildien in schools is a rela- accurately represents the total pop- liveIN inexpensive (aethod and T'le survey approach refers to data titan( In is a most n nip Mani and do- collection from a sample or entire pop- is the most LIWWIInr Meilla 111,a t-milt taskand may require consultation useI in assessing the need for ulation using an interview instrument ora w(di someone %Nilo has experti, in souk. school -age programs. question nairk.. This approach is lased on research methods Such pet sons Lan h,-.;ever. the OW n rate is often the premise that the needs of families can Of ten he found at comm unit\ colleges hest he assessed by asking them directl dependent on the inteiest ley: I or umv..rsaies of the piincipal and teachers, A sample parent survey is attached and a the reliability of children may serve as a guideline for community A common strategy is to direct a pat- groups. ent survey to the narents ut ItNt I Inc givuigquestionnaires to par- elementarN. school I h Ave\ etneeds ents It is important to enlist the cooperation twin one school do not necessarily h lin ..idc extensive publicity prior of oll ler organizations and agencies before generalise toall sihools in the dist, ict beginning a survey Schools, in particular, to distributing a questionnaire or can provide guidance and support, and setting up interviews. Palen ts are legitimize the efforts to collect informa- 4 Conduct(I t thesurvey more likely to respond to a survey tion from parents. The steps involved in a Determine the method of survey if they have heard about it pre- the survey approach are: administration based on available viously and it appears credible. 1.Identify the type of information needed resources and the quantity and A coNer letter explaining the pur and the popula. "nn to he surveyed f e g quality of responses desired The pose of the study, who to contact parents of chiluren aged 5-13) various methods of survey admin- with questions, and signed by a istration are described helow. 2.Design the questionnaire ;See sample prominent citizen, school official, survey atLJched.) Fe son-to-person interview-, or community leader should ac- haw a high response tate and company the surveyThe letter ,1. Questions should he clearly stated pio\ ale an 11,pol-tut-My tear clar- should clearly indicate that a pro- and limited only to those that will ificz ti In of questions and filer gram is not presently operating yield necessary information In responses This method is ex- and that the information being designing questions, consideration pen ,ive and typically is based gathered will he used to plan a of how data will he analyzed and on a sm tiler sample Further, program, only if there is an appar- is important. it tends to he lahor intensive, ent needA form should he at- h Questions may he either open- and in areas with many non- tached to the cover letter for par- ended, for which the response is English speaking families, bi- ents to indicate their interest in not restricted fixed alternative. lingualinterviewerswillhe planning the program or for re- forwhich an answer is chose' ,rOM required ceiving inf()rmation in the future a limited number of ch(nces. Fixed Such a to( m should he separate Teli phone interviews are rel- alternative questions are easier to from the survey and should request atively inexpensive hit require categorize and analyze, but do not the parent's name, address. and a coordinated group of volun- permit as complete a re.:ponse as telephone number teers or staff The response rate open-ended questions. In devel- is high but may have an inherent 5 1nalze the data oping fixed alternative questions, has For example. it xvould he choices should he clear and include This is pnmanly a pi wessc( imputing impossible to contact low in- all possibilities with no overlap of results which will determine to what nne families who do not have answers An "other" category with extent there is a need for school-age telephones in their homes Eve- spaie to write specific responses child care.The most basic form of ning calls will he necessary to may provide additional useful in- data analysis is simple counting of the reach win-king parents As with formation responses to each quest' n. The least face-to-face interviews, bilingual c Specific questions must he included technical way to ) prepare data tor anal- interviewers would he necessary vs's is the use of tally sheets which are to distinguish among those par- in areas of non-English speak- set up so that each question is listed ents who have general interest, ing families those who have particular needs, with alternative responses Each ques- Mad-out questionnaires and thosewho are expressly willing ale tion is manually tallied and the totals among the most efficient meth- to use and pay for the service. summed Open-ended questions will ods ofsurveying families 1, ith have to he categorized and coded lief ore 3.Select the sample. relatively little labor, it is pos- tabulating results. The most accurate method is to ask sible to reach a large numher every individual in the defined pop- ofpeople.However, the ie- If more sophisticated data analyses are ulation.For school-age child care spor,e rate tends to he low and required, then it may entail the use of programs, this would involve a survey mailing costs may he expensive a computer A computer makes it rel- of all parents of school-age children The response rate can he in- atively easy to carry out computations Such an approach may not he feasible ci eased by enclosing aself- 111 a more systematic manner, The given limited resources, addressed envelope, by follow- use of a computer will require that up calls to respondents. or by data he coded and mechanically en- If you cannot survey every family in a sending postcards to remind tiled into the computer system lithe defined geographic area, then it would them to return questionnaires analysis of data requires complex sta-

1 4 fistical computations, it may he necessary to refer to a statistics hook or to Advantages and Disadvantages of consult with a professional with e',per- Survey Approach tise in this area. 6Summarize and present the findings to the community ADVANTAGES DISADVANTAGES Provides the most reliable Involves more orl, and and valid information about e',pense than other methods individual needs when Laic- :)epends on the cooper& fully designed and conducted t ion of people to supply Provides spuific intormation mtormato in and return for program development questionnane

suggest directions to tollo in creating needs assessment for school-age child care. Summary of Four solutions. E (1979)The Practice of Social Methods for The profile of need will ary from one Research. 2nd Edition.Belmont, Cal- community to another as will the possible infiWad: worthPublishing Com- Collection of solutions.,`, community may discover that pany, Inc Oleic are unmet needs and underused Information Paden, R., ";enser. A Levine, J & Seligson, resourcesThis may indicate a need to publicize programs, to broaden eligibility 1 1982).Schooldge Child Care: in IctumManual. Boston:Auburn Four methods have been discussed criteria t4 emsting programs, or to provide House Publishing Company. forassessing the need for school-age child transportation services to make programs care. Each method can he us: l separately more accessible. Another com m un ity may Center for Social Research and Develop- or in combination with other methods discover that services are insufficient to ment (1974)Analysis and Synthesis of A generalized picture of community meet the needs for school-age child care, eeds Assessment Research in the Field need can he obtained from published thereby suggesting that a new program of Human Services. I)envier, Colorado. resources (Use of Available Data) should he developedIn each case, the Denver Research Institute. University needs assessment is an important mech- of Denver Impressions of utilization of emsting anic n for indicating an appropriate course Epstein. I & Tripod]. T. (1977)Research programs and impressions of the gen- of action eral need for school-age child care can Techniques for Program Planning he obtained from service providers and :\ needs assessment can he an impor- Vointormq. and Eralt.atingNew York: key community Liders (Key Intormant tant means for broadening support for a Columbia University Press. program in the community and for bringing Approach). I Iargreaves, W Atkisson C.:Siegel, L. & additional people into the planning proces,. ..lc n t Vie, (1974) Resource Ma- Impressions of progr, in use and the The actual documentation of unmet needs terialsfor Community .ental Health need for child care can he gathered will answer possible opposition, provide from the public at large in open cum- Program Evaluation.Part 11 Needs data for funding requests, and supply nec- Issessment and PlanningSan Fran- munih. meetings (Commun itv Fo nns) essary information for the program de- cisco, California:National Institute of sign and schedule of operationThe Specific information can he gathered :Mental Health. directly from parents regarding their steering committee ,Tseeing the needs current child care needs) Parent Sur- assessment should he responsible for the lendon. K : C -ace, .1Adams, D. & Stru pp, vey). implementation of the recommendations A. (1977).7ite.literSchool Day Care and should move forward with an action Handbook. How To Start :In :We, Itis recommended that community plan to meet the child care needs of school- SchoolProgram for School-Age groups make use of as many different age children in the community Children. :Madison,'isconsin:Com- methods as possiw.e in an effort to gather munity Coordinated Child Care. comprehensive information regarding the Individuals involved in planning pro- need for school-age child care. grams should contact knowledgeable people \V (1977) Needs. Issessinent: who have already established programs to I Critical Perspe,-tive kkYashington, learn from their everiences For a list of C:()ince of Program Systems. De- How Should the Findings of a available papers and the name of programs partment of Health, Education, and Needs Assessment Be Used? and resource people in your area, please W'el fare contact the School-Age Child Care Protect Smith, C (1962) 1Simplified Guide to Regardless of the method(s) used, the at the New York State Council on Children data from different sources should he Statistics for Psychology and Educa- and Families, 11 ayor Erast us Corning 3rd Edition New York, New York: analyzed. interpreted, and presented in a tum. Tower. 28th Floor, Empire State Plaza, I kilt, Rinehart. and Winston, Inc summary fashion with recommendations Albany, New York 12223, (318) 474-6293 to key persons and croups in the com- Warhol C.; Pell, R. & Schwab. J (1977) munity. The findings should document w'e'ds kses,snientIpproaches.Con- unmet needs. This needs assessment Listed below ,.. several iesources and cepts and.i/ethod.s Rockville. ary- should clarify the problems of a commu- ,eferences that may provide additional in- land-Aational Institute of Mental nity, define the population in need, and formation on the topic of conducting a Health .

1 .4

1 i 4 4

4 C

This technical assistance paper is sdp,;.-;?.tod by funds granted to the Council's School-.1ye ChildCan, Project bp th,, Division at Criminal Justice Services ant:ie ()vied State, Department of Health and Human Sercu es The Council's School-Age Child Care Project. as ti'ell as the production ot thistee /inn ill assistance paper. is under the direction ot Fred Meservey The principal author is Mabel Leo. For further information. contact: The NYS Council on Children and Families (518) 474-6293

_1 6 Parent Survey

School-age child care programs provide child 7. Of th( following activities, please check five care for elementary and middle school children that you feel would he most important for during the hours when parents are at work and your child to participate in. school is not in session. This parent survey will assess the need for school-age child care in our Sports & Phy- Leisure Read- school. sical Play ing & Library Activities Please fill out one questionnaire for your ch ild(ren) Drama Creative attending school. Homework Writing Creative Activ- Tutoring 1. How many children do you have in this school ity (e.g., art) Dance Sz Move- who need care before or after school? ment Music Exploration Free Play Activities 2.Would you send your child(ren) to a super- Field Trips Construction vised school-aged child care program if such Informal a program was started? Activity Socialization Cooking Yes Maybe No Other If yes or maybe. continue: if no. stop here.

3.For every child that you would send to a school-age child care program, check the grade(s).

K 3 6 1 4 7 2 5 8 8.Do any of your children whom you would 4.When would care be needed? (Check all that consider enrolling in a school-age child care apply.) program have special needs (e.g., visually handicapped, hearing impaired. physically Before School School Vacations handicapped)? After School Summer School Before of After Yes No Holidays Kindergarten Please indicate

5.If you need child care oefore school, how early would you need it? 9.Collection of parent fees will be necessary to 6:30 a.m. 7:30 a.m. 8:30 a.m. 7:00 a.m. 8:00 a.m. provide funds for a school-age program. Please indicate the amount you are willing to pay weekly per child. 6.If you need child care after school, how late do you need care? under $15 $30 - $34 $15 $19 $35 - $39 4:30 p.m. 5:30 p.m. 6:30 p.m. $20 $24 $40 - $45 5:00 p.m. 6:00 p.m. $25 $29 over $45 School-Age Child Care Technical Assistance Paper MARIO M. CUOMO, Governor GERALD C CROTTY, Chair MATILDA CUOMO, Honorary Chair JOSEPH J COCOZ7A, Executive Director

Technical Assistance Paper No. 4 MAY 1987

IIIIIMM1111111111=1111In

Throughout Aim.ark State suindu ant changes are occur-7m! in tondo ht.('In particular. there ',can nu rya s1110 number ofworlimg parents wilh a hurl -age c hildren and an in- Legal Options for creasing number of coral(' parents (Inc at the consequences accompangmg these t hangc's the large number of children in need at sc hoot Establishing age child care when cchaal lc not in sessum a [then child care tar schaol-age children Ls School-Age Child unavailable, parents who mu ci wort, are tort ed to leave their children unattendedIt Ls estimated that between 10!) 00a - 700,000 mu h Care Program children m New lark State are unsi.perviced for several hours each dag

In response to this problem. the State aten }ark has undertaken (.1 1711177ber of imitative.; to School-age child care programs provide profit or not-for-pront status. and whether elle011rthle the development at sc hail -age child child care for elementary and middle school to affiliate with an existing agency care proyrams Miring 195-i. the Legiclature children during the hours when parents establish a new one In general, the options enacted a bill which authorized a funding are at work and school is not in session. are program to support the start-up at nen. cc hoot This technical assistance paper describes age child care programs This bill tras _waned the legal options available to school-age attiliation pith an emsting agency NI Governor Cuomo m ling of that gear child care programs in regard to issues of formation of a not-for-profit agency incorporation and profit not-tor-profit Is part of the clate:s Mort the _Neu' },,rk status formation of a for-profit corporation Slate Council an Children r.nd Familik c has establishment of an unincorporated coorchnatecl an niter-arum( q pailec 1,S'ehari: structure Jae Child Care, m mnium lion with the be- This paper will present legal options for partment n1 Social SerrlieS. 0111s1011 ) oath programs in other than a home setting and State Edina alum Apartment and supported The New York State Department of social Depending on the nature of the com- NI the Ihriso 'It of Crumnal ludic eS Services' regulations for family day care or munity and the persons involved in creating The purpose of this protect is to as.ost «m - group family do : care may apply to care the pnigram, any of the structures discussed mantle, m starting and operating sc haul -age provided in the home setting depending may he possible lora school-age child care child cure programs on the number olchildren served, the hours programI I( fwever. in most cases, sell( ail- cf operation and the location of the pro- age child ear, programs are not estab- Planning and implementorg a new +dim/- f. ram lished to make a profit As such. they age child care prf hp-, -'i1171.7711-CC a wiles of usually are affiliated with an emsting not- compler tasksIli e es and inf ()matron we One of the major decisions facing groups fol-pri Mt organizaticin or created as a new offal needed to facililate. suppr,rt, and promote interested in starting a school -age child the development of cur h programs not-for-profit corporationIt is useful to care' program relates to the legal status of contact emsting school-age child care The Omni it is developing a woes at ter h- such a program i., particular, a group must programs and to seek the guidance of a ula,' ascrstante papers to address the needs at decide from the available options whether lawyer in choosing an option hest suited communities establishing schaatage we to incorporate or not, whether to choose to your specific program programs TiuNepaperc chst ucs the major steps that should he taken and idle; practical suggestions an how to develop guai tit programs Each paper promdec a &worm lg paint for Individuals and cammumtg group., planning new programs Affiliation With an Affiliation With an Mdsting Agency Existing Agency ADVANTAGES DISADVANTAGES The first option a group may choose is Sponsorship by an existing dgcncy The s). pool -age Link] care program ti ) become affiliated with an existing agent.: will elm. mate the time. elle) g\ may have to nudity its goals to An existing agency whose corporate pur- and work invothed with incorpo- reflect the missti in or goals of the poses. as stated in it. ,:ertificate of mcm- rating a noagency existing agency poration. are sufficiently broad to include child care. may agree to add the admin- VI existing agency may he able to The original group interested in otfo in-kind support to the pro- istration of a sch(ookage child care program si hind-age childcare may no gram in shared resources such as longer he invoked in program to its present functionsOrganizations overhead expenses. staff twining. such as YWCA's. YMCA's. 13oyCl uhs. Girls decisions space. and equipment, and is ( often Clubs. day care centers. schools. or corn- capable of attracting Rinds for the mun ity centers are often \Nailing to sponsor program school-age child care programs Although school-age child care programs could affil- The benefits of a not-for-profit iate with either for profit or not- for - profit corporation would already he pro- corporations, they are typically associated vided by an existing no g-for-pront with not-for-profit agencies. agency (See advantages of a not- for-pro fit corporation in the fol- I( ming section.)

Formation of Not-for-Profit Not-for-Profit Corporations Corporations ADVANTAGES DISADVANTAGES The second alternative is to form a new A not-fo or-profit corporation 1.., often A significant amount of time and entity and incorporate. ~lost groups choos- eligiblefor government funds energy must he directed to the ing this option incorporate their program which may not he available to other complex process of incorporating as a nog-for-profit corporation not-for- entities and is more likely to re- profit corporation is a legal entity ded- Efforts must be directed to develop cove charitable co ontribution than icated to public sermce in which no indi- relationships with e'lloing corn- other entities vidual member or group can benefit finan- munity and funding agencies cially fro m the program operation There- Individuals are not liable for fi- fore, any income generated from such a nancial obligations of the corpo- program must he used only to support the ration except in cases of fraud. defined purpose of the corporation fu rsuch misconduct. or nonpayment of expenses as salaries, supplies. equipment. withholding, taxes or scholarships. Incorporation provides a structure and uniform set ofrules for opera- To establish a mg-tor-profit c rporat tp on through the inuirporation cer- a certificate of incorporation must he filed tificate and the bylaws with the New York State Secretary of State A certificate of incorporation defines the Incorporation provides financial purpose of the not-for-profit corporation credibility tin-conducting business and its powers under state lawThe with banks and vendors and for incorporation of a school -age child care obtaining credit program as a not-for-profit agency involves a series of legal steps which arc discussed in a separate paper A not-for-profit corporation is governed by a hoard of directors. While semng as a hoard member entails substantial responsibilities, the corporation has a legal existence separate from the individual members of the hoard, and the structure of this corporation provides limited personal liability for these individuals. Fon nation of For - Profit Corporations For-Profit Corporations ADVANTAGES DISADVANTAGES Individual, Lire notliable for ti- Such corporations must pax taxes nancial obligations( ifthe Como- on points and are not eligible i or While most programs that choose to 1:111011 except in case, of fraud. tederal tax-exempt status incorporate do so as not-for-protit corpo- misconduct. or non pax minti ) i Filing tees tot incorp-atain are rations, another possible option is 1 x01161(.1111,0 taxes mote expensive than for not-toi- incorporate with a for-pn Mt status A tor- Incorporation provides a structute profit corporations profit corporation is a legal entity composed and uniform set of rules tot opera- of shareholders. Acerttticate Of tincorpora- For-profit corporations are less tion is prepared and filed with the Ncnc non through the incorporation cer- likely to receive charitable Jona- hficate and the hylaccs. York State Secretary ot State. This cer- tions and in-kind contrihution, tificate defines the rights and duties ot the Incorporation provides financial such as donated program spacr corporation under the state law. The basic credibility for conducting business For-profit corporations may he premise of a profit corporation is that the xcith hanks and vendors and for Ineligible tier public funds profits of the corporation are divided :1111011g obtaining credit the shareholders Profits gained from program operation can he distributed to share- The structure of the corporation provides ludders a legal existence separate from individual shareholders and provides limited personal liability for these individuals. Sharehold- Similar to not- tin profit corporations, a corporation most he reported quarterly ers can transfer their shares by gift or sale hoard of directors is legally responsible and annual tax returns are required by the without affecting the life of the on-poi-Mum for the operation of a tor- profit corpora- state and tederal governments tionThe financial status ot a for -profit

Establishment of Unincorporated Unincorporated Strictures Structures ADVANTAGES DISADVANTAGES Another possible option includes a variety Unincorporated structures are Individuals associated with these of unincorporated structures tor school- easier to form structures are personally liable for age child care programs. These structures .1minimum of paper work and debts of the program include a business operated hy one pas( in, governmental procedure, are in- These structures are less likely to partnership arrangements, and an unin- volved wi t h un incorporated shah.- I c cewe cha-itahle donations and corporated organized group. 1Vhile these (tires are not dig He for tax-exempt structures are easier to form, persons Thereare few defined procedures status operating under unincorporated structures are vulnerable to personal liability in fi- and rule, lot operation. allowing Certain public funds arc not avail- flexibility and convenience in de- able to such groups and Indivi- nancial and legal areas.Each arrange- cision-making ment will he defined and the zdvantages duals and disadvantages listed together. Tax forms are filled out to reflect An unincorporated structure is individual mime. simplifying ti- less ciedihle in legal or business Sole proprietorship refers to a business nancial reporting. affairs Banks, vendors. and land- which is owned by one person New York lords may he less willing to deal State General 13usiness Law requires that with or extend credit to an unin- the name ofan organization he registered corporated structure with the clerk of each county in which business is conducted This document. entitled "The True Name Certificate." Name Certificate must he filed with the sponsibility tor dehts. A Limited Partner- specifies who is the owner of the business county clerk in each county where this ship Certificate need, to he filed with the in the event any dispute arises such as partnership conducts business. county clerk in each county where bus- nonpayment of a hill or a suit involving an iness is conducted injury. A limited partnership involve, at least one general partner and at least on. lim- A defined and written partnership agree- A general partnership refers to two ur ited partner. A limited partner is icspon- ment is desirable although not legally more individuals associated for reasons of sihle fordehts and other ohligatp Ins to the required for both general and limited part- running a business based on equality for extent of the original contnhution of assets nerships This agreement should address each party. Ina general partnership. there For the general partner in this arrange- profits and losses, capital contributed. re- is equal responsibility for all debts A True ment, there is no limit to his or her responsibility. bookkeeping method,. and 20 the terms of dissolution or transfer of the Listed below ate soil-al resources that partnership. In a limited partnership, it is For More Information may pro ide additional intormahun on the advisable to draw up a legal partnership Individuals involved in planning pro- topic of appropriate legal structures for a agreement and then fill out the Limited grams should obtain resource materials school-age child care program Partnership Certificatetoreflectthis and contact kilo.% ledgeahle people who agreement. have already established programs to learn Baden, R, Censer. A., Levine, J. and Unincorporated Association refers to an trim their experiences For a list of avail- eligm) n 119,821 hoot -. lyeChild organized group with a common goalIt is able technical assistance papers and the ('are In .Iction ManualBoston. not a legal entity and has no legal exh. tence names of programs and resource people Auburn 'loth.: apart from its membersThe group is in your area, please contact the School- Council of No, 1 ork Law Associates Vol- required to rooster Its name in each counts Age Child Care Project at the New York uilteer Lawv'._Is for the Arts and Com- where business is conducted State Council on Children and Families, munity Law Offices. (19781TheNeu' :1ayor Erast us Corning 2nd Tower. 28th f'ork01-1''or-Pro fit Hi-gam:alum Man- Floor. Empire State Plaza, Albany. New ualNew York Author. York 12223.15181474-6293 Rutin. , Crabtree. R., and Air Jan, W. (19811Legal Handbook for Day Care ('entersWashington. DC U S. De- partment of Health and Human Services.

This technical assistance paper is supported by funds granted to the Owned:, School- -lye' Child Care Project by the Division of Criminal Justice Services and the United States Department of Health add Human Services The Council's School -.1 ye' Child Care Project. s the produc lion of this technical asststanc. paper is under the direction of Fred Meservey. The principal author is Leon Robert Frawley and Frank Bogardus of theYS Council on Children and Families assisted in the development n1 the.q' materials. Clerical and .staff support were contributed by Lisa Morin. Pat Dotterer. and Karen ('hais In addition. we would like to acknou ledge the assistance of the interagency team composed of stab 1r. )m SO). DPI: and DCIS. We would also like to ( vpres.s our appreciation to the staff of the Internal Revenue Serri«.. %ere fork State Dcpartmen) of Labor, and the.\ew York State Department of Tavation and Finance for then reww of the information. [or further information contact.The NYS Council on Children and Families /518) 474-6293

21 NEW YORK STATE COUNCIL ON CHILDREN & FAMILIES School-Age Child Care Technical Assistance Paper MARIO M. CUOMO, Governor GERALD C CROTTY, Chair MATILDA CUOMO, Honorary Chan I JOSEPH J. COCOZZA, Executive Director

Technical Assistance Paper No. 5 MAY 1987 Incorporatinga

Throughout \ew )ork State. .s he ant School-Age Child Care changes are o« umng in family h.'In particular there is an increasing numbe -tit working parents with school we' children Ind an in- Program as creasing number of smgle parents One of the a consequences accompanging these changes is the large numbered children m need ofhoot- Not-For-Profit Agency age child care when school is not in ses.um School-age child care programs provide tended for up to two additional 60-day It hen c hdd care for school-age c hddren is child care for elementary and middle school periods. ////c//1//h/b/e, thirenic who must work are toned children during the hours when parents to !care their children unattendedIt is esti- 9Determinc the Purpose oftheCorpo- mated that between 100,00(1 - 300(100 cut h are at work and school is not in scssnm. ration-The purpose of the corporation children m \ei )orA Slate ae un.supm'ised This technical assistance paper outlines should he defined to include the provi- for several hours each date the process of incorporation and provides guidelines for the incorpora.,)n of a school - sion of child careIn order to achieve In response to this problem the Slate of \e'w age child care program in Noy York State. tax-exempt status. the Ftated purpose York has undertaken a numbered Indian' es to A sample Certificate of Incorporation as must he consistent with Internal Rev- encourage &Tel( mment ot cc hoot -age c Intel well as a list of Department of Social Ser- enue Service regulations. A separate care programs Miring 1(084. the I.01.slatine vices Regional Family and Children s Ser- technical assistance paper addresses tax- enacted o bill which authorized a funding vices Offices arc attached exempt status. program to support the .start-11,0 of new c( hoot- age child Care programs This bill was signed While this paper is designed to assist :3 Estahhsh the Duration of the Corpo- by Gomm)? Cuomo in luly ot that gear community gn,ups through the irkorpo- ration -For school-age child care pro- ration proces,, it is advisahle to recruit an grams that will apply for day care licen- .1s part of the - states (Wort the \eu )orA attorney to ov,Isee the process and sem.. sure. the New York State Department of Slate Council on ('hildren and ran dies has on the steeriocommitteeFurther. an Social Services requires that the initial coordinated an in t,n einem q pzrprct. S( hoot- ample amount of time should he allotted duration of the corporation shall he for Age ('are, In commie non loth the I le- for this process. In addition, it is useful to five years and shall no, he extended partment of SO( ralSerrie es. Division tor ) oath without prior written approval Imm the and Stale Ethualum I Arartment and supported contact other incorporated school-age child Department of Social Services For by the Division of Crinzinel lustu e Se roe ,'s care programs for their guidance The purpose al this ',reelect is to as.sist commie school-age child care programs that are nines- in starting and operating sc hool-age e Intel What Steps Should Be Taken not licensed. the duration of the cor- cure programs Prior to Filing fo: Incorporation? poration does not need to he mentioned and its existence will he perpe'rial 1.Adore the Corporation - Prior to filing a Planning and implementing a new se hool- 4 Identify the Person.~ II lireIt r/LIC age ch,..1 care program involves a series ot Certificate of Incorporation. the selected the Initial Mantel I lin c torsThe namo rumple' tacks Resource's and in ormalion ale name of the corporation must he filed often needed to !militate. support, and promote and addresses of the initial hoard of with the New York State Secretary of dnectorr, r ed t:; be mck:ds:d :r; th- the development oil sot h programs State to ensure that the name is not Certificate of Incorporation This hoard already in useThe Invismn of Cor- The (Maud is developing a series of tee h- exists on an interim hasis and will he porations anu State Records at the De- reponsihle 1 a- developing hvlaws for nical assistance papers to address the needs)), partment of State should he contacted the corporation After the hylaws arc in communities establishing sc hool-age e luld tare at (518) 474-6200.It the name is programs These papers discuss the mainr steps place. an official hoard must he elected currently in use. another name must he that should he taken and offer prat kcal accol-W ng to the selection procedures selected.If it is not in use. it may he geshons on how to develop quality prograni.s estahlished in the hyla,,, Each paperproodes a beginning point fin indi- reserved for d period Of 60 days upon viduals and community group.s planning new application and parment of a $10 00 The Not- for - Profit Corporation Law programs. fee. The name reservation may he ex- requires the hoard of a corporation to 22 have a minimum of three directors and, Any grow) seeking the ammo\ al of a .1 useful set of resource materials on for licensed programs, t11; State Depart- Certificate of Incorporatwn should take incorporatu in is available from the;nice ment of Social Services recommends a advantage of a pie- application confer of Business Permits and Regulator Assist- minimum of seven directors,Fact ence by the staff of the I /epart- ante and can he obtained h\ writing to director named on the certiticz,:e must ment of Social Service. This u,uallv Business Po nuts and Regulator: he at least 18 years of age. ml olves a telephone icvio% nt mate! ial Assistance submitted (rut r,g)ard Inc) 'Mu- 5. Aarne of the incorporatorsOne or Executive 1`:partment lath m can he ()armed hv Lontacting the more dersons at least IS yo2ars of age State of New 1 ork Division of Legal:Waits, Department of will he required to sign the Certificate Alfred F Smith Building Social Services at (518) 4749 774 of I ncerporation. The incorporators will 17th Floor need to execute the Certificate of Incoi - Those programs which are not required Albany, New York 12225 poratton and will he responsible for cor- to he licensed do not need an approval porate activities until a hoard of directors from the State Department of Social is selected in accordance with the bylaws For Further Information Serylit.! s but must request a waiver form this anproval These programs should Individuals involved in planning pro - What Are the Steps in the Incor- request such a waiver directly trom the grams should obtain resource material and poration Process? I )ivision of Legal Affairs, New 1 ork State contact knowledgeable people who have Department of Social Services already established programs to learn from 1. Complete the Certificate of hicwpora- their experiences. For a list of available fionThe Certificate of Incorporation :3 Submit the ipproved Certificate of technical assistance papers and the names should he completed to reflect the deci- Incorporation to the Office of the Attor- of programs and resource people in your sions referred to above. A Certificate of ney General The Certificate of Incor- area, please contact the School-Age Child Incorporation form (S534) is available poration and the approval or waiver from Care Project at the New York StateCouneil at stationery and legal supply stores. the Department of Social Services should on Children and !am dies, Mayor Erastus After the certificate is completed, it must he submitted to the Attorney Generals Corning 2nd Tower. 28th Floor. Empire he signed and notarized. A sample Certi- Office at the following address. State Plaza. Albany. New York12223, ficate of Incorporation is attached to State of New York (518)474-(1293. provide a concrete example of a com- Department of Law pleted certificate Justice Building 2. Submit the Certificate of Incorporation Albany. New York 12224 to the State Department of Social Ser- The Certificate of Incorporation should Listed below are resources that may vicesThose programs which are re- also he sent to the New )(irk State provide additional information on the topic quired to be licensed must have their Supreme Court Justice from the judicial of school-age child care. certificate approved by the State De- district in which the corporation will partment of Social Services to determine operate For the appropriate address, Baden. R.. Censer. A. Levine, I.. and if the requirements of the Not-For-Profit call the Court Clerk of the Supreme Court Seligson, M 11982) School-Age Child Corporation .2w are met. In addition, in your local telephone directory Care .1n Action Vanual. Boston. Auburn the program component of the corpo- House. ration must he reviewed by the Regional The Attorney General has ten days to contest the approval Family and Children's Sol ices Office If the Attorney Brooklyn In Touch Information Center, of the Department. General ckes not object, or if a waiver of Inc. (1981) Forming and Operating a objections is issued, the Justice will con- Xot-for-Profit Organization 13rooklyn, In order to obtain State Department of sider the approval of the Certificate of NY: Author Social Services approval, the necessary Incorporation documentation should be sent to the Council of New York Law Associates and appropriate regional office (see attached 4 Submit.-Ippnwed Certificate to the Sec- Volunteer Lawyers for the Arts and list) as well as the Division of Legal Affairs retary 0, State - The original Certificate Community Law Offices. (1978) The New at the following address. of I net irporation and attached statements lurk Not-for-Profit Organization Division of Legal Affairs of approval should he sent with the anual. New York: Author State Department of Social Services current filing fee to the Secretary of Hummel, J. (1981). Starling and Running 40 North Pert c,trent State at the following address a Awl-Profit Organization. Minneapolis, Albany, New York 12243 New York State MN. University of Minnesota Press. This documentation includes: the Cer- Department of State tificate of Incorporation, the address Corporations Division Kohn. L., Crabtree, R., and Aidman, W. of the corporation,the names and 155 Washington Avenue 1 19811 Legal Handbook For Day Care addresses of the hoard members: sup- Alhary, New York 12210 Collets Washington, DC: U.S Depart- ment of Health and Human Services. porting information relating to the The current filing fee of $60 00 mum he public need for such service: staff titles, included as a certified check, money Murray. K (1981) 501(c)3 Tax Exempt qualifications, and proposed hours of order, or attorney's checkThe Sec- Status and How to Gel lt. San Francisco. work; and a statement that no hoard retary of State will issue a filing receipt CA. Child Care Law Project. member is an employee of the corpo- to he retained by the organizationLi- ration. An application form for approval censed programs should send a copy of YMCA of theater New York and Council of of the Incorporation Certificate is used this receipt to the State Department of New York Law Associates. (1982). The by some Regional Family and Children's Social Services' Regional Family and Legal and Regulatory Affiurs 'mat Services Offices of the State Depart- Children's Service, Supervisor of Day .1 Guide for New York Not-for-Profit Or- ment of Social Services. Care Licensing. 9 ganizations. New York: Author. Blumbirp A191 Certificateof Incorporation : Not-for-Plaint Corporation Law . 2.447 1,70BY JULIUS BLUmBERG. INC ILis Products Penns may be purchased from Julius Blumberg, Inc NYC 10013 PUBLISHER.NYC 10013 or any of itSealant Reproduction probibhed Trrtifiratt of inrorporation of Defreest Day Care Center

under section '02 of the Not-for-Profit CorporationLaw IT IS HEREBY CERTIFIED THAT:

(1) :the name of the corporation isthe Defreest Day Care Center

(2) The corporation is a corporation as defined in subparagraph (a)(5) of section 102 (Definitions) of the Not-for-Profit Corporation Law

(3) The purpose or purposes for which the corporation is formed are asMows:

a. to provide child care to three or more children for three omo s per day to enable parents or guardians to be gainfully employed. Th include a varied education and enrichment experience, and enroll t will open to the general public. N, N b. the purpose of the corporation shall include the es -hment operation of one or more day care centers as defined by Section 0 of Soo al Services Law; provided, however, before each such day car- ,sha I be established and operated, the prio written approval of the At cf Social Services shall be obtained.

c. in order to obtain the aforementioned pur61sNthe rporation shall have the following powers:

1. to organize, implement and operate darexirogram;m;

2. to solicit, collect, accent and o by bequest. devise, gift, grant, purchase or otherwise, proper, of without limitation to amount, kind or value, and to use, sbur donate the income or principal thereof exclusively for the hernbefore stated,

3. to receive assistance f tate/and/or Federal Government,municipalities or any persons, firm on, by contract or otherwise,

4. the Corporation shall not t1e power to provide or perform any health or medical service ot,to tide medicine i any manner whatsoever as that term is defined by Articl 44 df the Public Health Law entitled "Non -Profit Medical Corporation," or eedefined by Article 131 of the Education Law, and

5. the Corporation shall have the power to do any other act or thing incidental to or connected with the aforesaid purposes or in advancement thereof, provided, however, thr COrporation shall engage in no activity for which the consent or approval of a duly authorized state or local agency is required without having first obtained the said consent or approval.

6. the Corporation shall not have the power to issue certificates of stock or to declare or to pay dividends and shall be operated exclusively for the purposes enumerated in this section.

d. The duration of the power to establish and operate day care centers shall }y, for the period of five years from the date the c-rtificate e, filed in the Office of the Secretary of State and such duration shall not be extended without the prior written approval of the Department of Social Services.

The corporation in furtherance of its corporate purposes above set forth, shall have all thepowers enumerated in section 202 of the Not-for-Profit Corporation Law, subject to any limitations provided in the Not-for-Profit Corporation Law or any other statute of the State of New York. Nothing herein shall authorize this corporation, directly or indirectly, to engage in, or include among itspurposes, any of the activities mentioned in Not-for-Profit Corporation Law, section 404 040 (c)-(u) 24 (4) The corporation shall be a Type B corporation pursuant to section 201 of the Not-for-Profit Corpo- ration Law. (In the case of Type A, B and C corporationsset forth the names and addresses of at least 3 initial directors. Type C corporation must set forth the lawful publicor quasi-public objective which each business purpose will achieve.)

The nuMber of directors of the Corporation shall be not less thanthree. The names and addresses of the initial directors of the Cbrporationuntil the first annual meeting are:

Leon Meservey, 121 Old Post Road, West Sand Lake, New York12145 Dean Doolittle, RD #1, AverillPark, New York 12145 Barbara Arran, Best Luther Road,North Greenbush, New York12115 Each of the subscribers hereto is of the age of eighteenyears or over and each person named as Director is of e age of eighteen years orover.

/N /N

// / \\,/

(5)The office of the corporation is to be 1ocd in the County ofRensselaer, State of New York.

(6) The Secretary of State is designated as agent of the corporation upon whomprocess lgainst it may be served. The post office address to which the Secretary of State shall mail acopy of any process against the corporation served upon him is Jacob Turner, Esq. Attorney at Law 100 State Street Albany, New York 12207

Fame my be parekeeed hem Julia 151sunberg. Inc NYC 10013, Of Nigel be &dem Illeproftetlem proldbited. (7) State and Federal exemption.

State and Federal exemption language for Type L'nd C corporations seeking tax exemption. Notwithstanding any other provisions of these articles, the corporation is organized exclusively for one or mere- of the purposes as specified in §501(c)(3) of the Internal Revenue Code of 1954, and shall not carry on any activities not permitted to be carried on by a corporation exempt from Federal income tax under IRC §501(c)(3) or corresponding provisions of any subsequent Federal tax laws. No part of the net earnings of the corporation shalt inure to the benefit of any member, trustee, director, officer of the corporation, or any private individual (except that reasonable compensation may be paid for services rendered to or for the corporation), and no member, trustee, officer of the corporation or any private individual shall be entitled to share in the distribution of any of the corporate assets on dissolution of the corporation. No substantial part of the activities of the corporation shall be crrrying on propaganda, or otherwise attempting to influence legislation [except as otherwise provided by IRC §501(h)] or partici- pating in, or intervening in (including the publication or distribution of statements), any political campaign on behalf of any candidates for public office. In the event of dissolution, all of the remaining assets and p operty of the corporation shall, after necessary expenses thereof, be distributed to another organiz ti exempt under IRC §501(c)(3), or corresponding provisions of any subsequent Federal tax laws or t e Federal government, or state or local government for a public purpose, subject to the approve Jusyic of the Supreme Court of the State of New York. In any taxable year in which the corporation is a privateundation as described in IRC §509(a), the corporation shall distribute its income for said ped at suctime and manner as not to subject it to tax under !RC §4942, and the -orporation shall n t (ange it any act of st If-dealing as defined in IRC §4941(d), retain any excess business holdin:'s,defi in IRC §4943(c), ( b) make any invest- ments in such manner as to subject the corpora to 4a under IRC §4944, or (c) make any taxable expenditures as defined in IRC §4945(d) or co respgndrng provisions of any subsequent Federal tax laws.

2;3 Forms ma be purchased from Jullus Blumberg. Inc NYC 10013 or any of Its dealers Reproduction prohibited IN WITNESS WHE EOF, the undersigned incorporator,or each of them if there are more tr one, being at least nineteen years of age, affirm(s) 'hat thestatement.: made herein are true under the penalties of perjury. Dated 19 LEON MESERVEY TYPI name of incorporator Signature 121 Old Post Rd., West Sand Lake, NY 12145

Address DEAN DOOLITTLE

Type name of Incorporator Signature RD #1, Averill Park, NY12145

Address

I, the undersigned Justice of the Supreme Court of the Stateof New York Judicial District, do hereby approve the foregoing Certificate of Incorporation.

Dated J. S. C.

(EL4tituateof ittruporation of

under Section 402 of the Not-for-Profit Corporation Law

Filed By:

Office and Post Office Address

Mar say Is ponimed tem Mks Blumberg. lac NYC 10013. est ilatiess lira sodes peilbkod. 48-A of the Health Code ofe New York For Broome, CallVga. Chenango, Notes Relating CitNlealth Department. Such programs Cortland,Ileikimer.Jeffers( in,Lewis. to the Sample must have their Certificate of Incorporation Madison, OneRld, Onondaga, )swego. St approved by State Department of Social Lawn mcc. Tiogd and Tompkins Counties Certificate of Services through the Metropolitan Regiui, Contact: Incorporation office The following section of the sample Nev York State Department of Social Certificate of Incorporation will need to Services Licensed Programs Outside of he rewritten to relied regulations appli- Syracuse Regional Office cable to programs in New York City New York City 351 South Warren Street. Room 204 SectlOr, 3h The purpose of the corpora- Syracuse, New York 13202 The sample Certificate of Incorporation tion shall include the estab- Telephone (3151428-3235 is applicable to school-age child care pro- lishment and operation of one For Albany, Clinton, Columbia, Delaware, grams that provide care to three or more or more after-sil( nil and or Essex, Franklin, Fulton. Greene, Hamilton, children for more than three hours a day youth center programs as de- Montgomery, Otsego, Rensselaer, Saratoga. Those programs outside of New York City fined by Section 48-A of the Schenectady. Schohane. Warren and are required to he licensed by the State New York City Health Depart- W ishington Counties Department of Social Services. ment. Contact: Unlicensed Programs New York State Department of Social Services Programs that operate for three hours Eastern Regional Office or less outside New York City are not Regional Family 330 Broadway required to he licensed. The following and Children's Albany, New York 12243 sections of the Certificate of Incorporation Telephone: Toll Free 1800) 342-3715, should he changed if the corporation being Services Office Extension 432-2763 formed will operate such a program State Department For Dutchess. Nassau, Orange, Putnam, Section 3a. Reference the number oft, ours Suffo;le, Ulster and Westchester Section 36. This section must he rewritten of Social Services Counties as follows: Contact: ForAllegany, Cattaraugus. Chautauqua. h The purpose of the corpo- Erie, Genesee, Niagara, Orleans, and New York State Department of Social ration shall include the es- Wyoming Counties Services tablishment and operation Metropolitan Regional Office Contact: 80 Maiden Lane Fifth Floor of one or !wire child care New York State Department of Social programs for three or more New York, New York 10038 Services Telephone: (2121804-1198 children for three hours or Buffalo Regional Office less per day I 838 Ellicott Square Building For New York City' please contact: Buffalo. New York 14203 Pm grams in New York City Telephone: ri 161847-3145 New York City Department of Health Bureau of Day Camps and Recreation Programs in New York City which meet For Chemung, Livingston, Monroe, 93 Worth Street, 10th Floor on a daily basis for less than 24 hours per Ontano, Schuyler, Seneca. Steuben, Wayne, New York, New York 10013 and Yates Counties day and provide care for ten or more en- Telephone: (2121 566-7763 rolled children between the ages of six Contact: and eighteen a year-round or peren- New York State Department of Social nial basis are required to meet Section Services 2 C InhIC are programs m \en. I orb Citu must( maw 1 Rochester Regional Office the Vetropolitan Remonalf MI«. regarding the t )Such unlicensed programs must n'quest whim en 259 Monroe Avenue lith ale of I( ',moral( ni a tamer from the .state Apartment of so( rul ser- rico m order to obtain apron.al of their Certificate Rochester, New York 14607 of Incorporation Telephone: (7161238-8191 This technical assistw ce paper is supported by funds granted to the Councils School-Age Child Care Project by the Division of Criminal Justice Services and the United State: Department of Health and Human Services. The Councils School-Age Child Care Project. as well as the production of this technical as.st.stance paper. is under the direction of Fred Meservey. The principal author is Mabel Leon Robert F7 iwley and Frank Bogardus of the NYS Council on Children anL'amiliesasst.sted in the development of these materials. Clerical and staff support were c nitributed by Lisa Morin..! Ntterer. and Karen Charts. In addition, we would like to acknowledge the assistance of the interagency team composed of stall trom DSS, SRI). DFY, and DCJS. We would also like to express our appreciation to the staff of the Internal Revenue Service. New York State Department of Labor. and the New York State Department of Tart" on and Finance for :heir review of the information. For further information contact: The NYS Council on Children and Families (518) 474-6293

9f ,,..-../4,- School-Age Child Care Technical Assistance Paper MARIO M. CUOMO, Governor GERALD C CROTTY, Chair MATILDA CUOMO, Honorary Chair JOSEPH J COCOZZA, Executive Director

Technical Assistance Paper No. 6 MAY 1987 Tax-Exempt Status of

Throughout \err }ark State. cigniticant changes are occurring in family liteIn par- School-Age Child Care ticular. there is an increasing number'', a (king parents with school-age children and an increasing number at -single patents One al the Programs consequences accampanuma them' c hangeN rs the large number at children in need al school School -age Child Care programs provide The organization must he organized age child care when school is not m aescian Lhild care for elementary and middle school and operated exclusively for exempt children during the hours when parents purposes such as religious, charitable, (then ( hill care tot s( hool-age ( hddren are at work and school is not in session or education purposesAccording to unw.(nlable. parents who must warA are Pined This technical assistance paper will prese... the Internal Revenue Service (IRS), e their ( fuldren unattendedIt rs esti- procedures and criteria for obtaining e \elusively means primarily:other mated that between 1O0.000 - 30(4(100 such .:,empt status activities must he insuhstantialr children m New }ark State are 1111superrIscd for several hours each clad Tax-exempt status is determined hv Earnings of the organization may not criteria estahlished by the federal govern- henetit any individual. In respanm !a this problem. the state at \err ment and enforced hy the Internal Rev- The organization may not devote a }ark has undertaken a numbet nl nuthawcc to enue Service (IRS).Tax-exempt status suhstantial part of its activities to carry encourage the devehmment nt school -age chill permits corporations to he exempt from on propaganda or attempt to influence can: programs During I (181, the Legislature paying corporate taxes to the federal and legislation, and. enacted a hill 'chi( h guthari:ed a funding state government and allows such corpo- The organization may not participate program to support the 5' nCir Si hi ad- rations to receive grants and donations age child care programsI hi, 1,,ll was signed in any political campaign on hehalf of which can he deducted on the donor's by Garemor Cuomo m .hdu at that hear any candidate income ta s Foundations are ZINC tO award giants to tax-exempt program without -1s part at the state's oho the '.cu. (o A Which Category of Tax-Exempt State Cminc 11 on (luldh'n and Pan, has endangering their fiwn not-for-profit status coordinated an interacenru pone( t, ha(d. Tax-exempt status is sometimes required Purpose Applies to School-Age Age Child Care, m c mum( tom with the De- nv funding sources as a condition for Child Care? partment alSoc la! Services, 1:wv4an mr) inith, granting funds.for example, the Ended and State Elm atum Department. and suppeed Sto Department of Agriculture requites There are several categories of the IRS by the Dunalan at Criminal lustiw Seri ices tax-exempt status as a condition for pro- code for which an organization may qualify The purpose at this mow( t rs to assist ( am- viding funds for the Child Cate Food for tax-exempt statusl lowever, the single lMin it L'C m starting and operating school -age Program most appropriate category' is education child care programs The 1483 amendment to the Internal Rev- enue Code has simplified the process by Planning and implementing a11C11' schf ad- hIlh sehu nil-age Child care programs are age (WI care program ',wolves a series f,/ ahlc to qualify tor tax-exempt status using complex tacks Hi,aaurc es and mint-mato m arc Federal the edt, %Own LategoryThis provision often needet. lac /Nate, cupp,rt and ponnatc the derehmtnert ni sic h pontoons Requirements amended the exist mg catLo Ili include childCale programs that meet the following two requirement The Owned is developing a semi's at tee h- What Federal Requirements Must mcal assistance papers to address the needs al communities eshibhchinghaol-age( hill care a School-Age Child Care Program 1 I Suh.larithAlly all of the care prop', :cd hy program.,. These papers- chscuaath.111(11(11 steps Meet? the organization is for the purpose of that should he taken and atter prat tic al sug- cnahling individuals to he gaimully gestions on how to devehm wialau programs School-age child Late progtarns arc eh- employed, and Each paper provides a beginning point tor hle forth exemption under Internal Rev- individuals and community groups planning enue Service Code, 50110131, it they meet 2) The services pit by the organi- new programs. the following requirements. zation are :Iva lahle to the general puhl c. 30 What Is the Application Process An officer or member of the hoard of The application for State Tax Exemp- for Tax-Exempt Status? directors may represent the organization tion Form ST -119:3 and an instruction at the appeal or the oigan vaton may he booklet are available from the New York The Internal Revenue Service Form represented by an attorneN. Lett i lied public State Department of Taxation and Finance 1023.Application for Recognition of accountant. or an individual enrolled to by calling I0n-462-SI01) The applica- Exemption Under Section 50110 3)must practice hetore the IRS If mmeone other tion must have the following items included be completed and filed with the district than an office) of memhei- (it the hoard IRS office. The application must have the represents the organization, such a rep- following attached: resentative must tile a Power of Attorney C'ertificate of Incorporation or Consti- Form 2848 or a Tax Information Autho- tution - The Certificate of Incorporation Organizational Document An organ- rization Foam 2848-D, is submitted for a not-for-profit corpo- ization must submit a conformed copy ration If an organization is not incorpo- Of the organization's Certificate of Incor- Ilan administrative appeal is unsuccess- rated, an organizing document. e g.. poration. Constitution. Articles Of Asso- ful, a suit may he filed in a United States constitution. must he suhmitted ciation, or any other form of organiza- District Court or a United States Claims tional document. A conformed copy is Court for a iedetermination.It may he Organizational Bylaws - A copy of the one that agrees with the original and all helpful to refer to IRS publication 556. bylaws of either the corporation or un- amendments to itThis copy must he Examinations of Returns. Appeals Rights incorporated organization must be in- signed by the principal officer or be and Claims. This publication is available cI toed accompanied by a written declaration from the IRS by calling 1-800-225-0717 certifying that the document isa complete Program Information - A statement of and accurate copy of the original. Orik- program activities including current inal documents should not he submitted operation and plans for the future must because they become part of the Internal he provided. Revenue tile and cannot be returned. Organizational BylawsThe IRS r' Financial Data A financial statement quires that bylaws of an organization he New York State of receipts and expenditures and assets adopted prior to granting tax-exempt Requirements and liabilities must he attached.See status. A copy of the bylaws must be instruction m ST-119.3 for proper included. What Are the New York State format of statements Financial Data - If a program has not Requirements for Exemption IRS Determination better- If the organ- yet begun operation or has operated for From State and Local Taxes? ization has already received exemption less than one year, a proposed two-year from federal taxes under Section 501(c) budget and a current statement of assets In addition to the federal exemption, (3), the determination letter must be and liabilities must he attached.For not-for-profit corporations can file for -attached. those programs thai hwe operated more exemptions from state and local taxes than one year, a statement of receipts Section 116(a)(4) of the New York State and expenditures and a balance sheet and Local Sales and Use Tax Law specifies for the current year and for previous tax exemption requirements for not-for- The process of obtaining state tax exemp- years must be included. In both instances, profit corporations or organizationsFor tion is facilitated it the federal application the sources of anticipated funds and school-age child can; programs, the fol- is completed priorto the state application. revenues must he indicated lowing criteria apply- Ilan organization has not obtained federal tax exemption. it must h.! fully operational Organizations that submit a complete hefore it can apply for state tax exemption. app!ication will receive an acknowledgment The organization is organized, and will from their district IRS office. A ruling or he operated. exclusively for religious. determination letter will follow'. charitable, literary. or educational purposes After rec,ng its exemption, an organization may file an Application for Re- What Are the Appeals No part of its net ;Mine will inure to fund of State and Local Sale. or Use Tax Procedures? the benefit of private shareholders or (Form ST-137) for any taxes paid during If an organization is refused tax-exempt th three-ear period prior to the granting status. the organization will he advised of It will not, as a suhstantial part of its of the exemption, if the organization met its right to appeal. Subsequently, the or- activities, carry on propaganda or attempt the requirements for tax exemption during ganization will need to request an appeals to influence legislation; that period However, it the organization is required to amend its organizing doc- office conference within 30days. Such an It will not participate to any extent in a uments, e g Certificate of Incorporation appeal must be filed with the IRS district political campaign for or against any or Constitution. to qualify for state tax office and include the following information: candidate for public office, and exemption. no refund will he granted. 1. The organization's name and address The assets of the organization are and employer identification number, permanently dedicated to an exempt 2. Statement of the nature of the appeal purpos bThis means that should the including the date of the determination organization dissolve or terminate. its letter and the identification code, assets will he distributed for a purpose specified as exempt in the Sales and 3. Siatement of facts including statutory Use Tax Law. or to the federal govern- and other authoritative references. ment or to a state or local government 4. Request fora conference. for a public purpose 31 For Further Information Listed below are resources that may Murray. K. (1980). .50/0(3)Tax Exempt provide additional information on the topic Status and How to Get ItSan Fran- Individpals involved in planning pro- of tax-exempt status for school-age child cisco. CA: Child Care Law Project. grams should obtain resource materials care programs. and contact knowledgeable people who YMCA of Greater New York and Council of have already established programs to learn Internal Revenue Service (1984).Tax- New York Law Associates. (1982).The from their exp' riences. For a list of avail- Exempt Status for Your Organization. Legal and Regulatory .4flairs Manual: able technics: assistance papers and the ( Publication 557)Washington, DC: De- A Guide for New Kirk No1-for-Profit Or- names of programs and resource people partment of the Treasury. ganizations NewYork: Author. in your area, please contact the School Age Child Care Project at the New York State Council on Children and Families, Mayor Erastus Corning 2nd Tower, 28th Floor, Empire State Plaza, Albany, New York 12223, (518) 474-6293. This technical assistance paper is supported by funds granted to the Council:5 School-Age Child Care Project by the Division of Criminal Justice Services and the United States Department of Health and Human Services. The. Council's School-Age Child Care Project, as well as the production of this technical assistance paper,is under ' ;le direction of Fred Meservey. The principal author is Mable Leon. Robert Frawley and Frank Bogardus of the NTS Council on Children and Families assisted in the del'elopment of these materials. Clerical and staff su;7port were contributed by Lisa Morin. Pat Dotterer, and Karen Charts In addition, we would like to ackowkdge the assistance of the interagency team composed of staff from DSS SED, DFY, and DCJS. We would also like to express our appreciation to the staff of the Internal Revenue Service, New York State Department of Labor, and the New York State Department of Taxation and Finance for their review of the information. For further information contact: The NYS Council on Children and Families (518) 474-6293 NEW YORK STATE COUNCIL ON CHILDREN & FAMILIES Om School Age Child Care Technical Assistance Paper MARIO M CUOMO, Governor I GERALD C. CROITY, Chair MATILDA CUOMO, Honorary Choir JOSEPH J COCOZZA, Executive Director

Technical Assistance Paper No. 7 MAY 1987 Employer Requirements

Throuahout \en'}(?AState. sign t te«en t changes are occurring in lanzelq IdeIn pal ofa School-Age traria,. there is an increasing numbered worker(' parents n7th school-age children and an increasing member (el single parents(Inc oe the Child Care Program (onsequence.saccompanuma these changes is the large number at children in need of sc ling- ill -age child care programs provide hiternal Revenue Service Center uae child care whens(hog is not in session itLae for elementary and middle school 310 Lowell Street children during the hours when parents Andover. MA 01812 When child care toi citing-age childrcwrs woik and school is not in session Not-tor- unavatheble. parents Ora must work are toned profit school-age child care programs arc Hiring Practices to leave their children unattended11 is esti- employers. and as such, must meet mated that between I eitkeileo - 3thteinee such number of state and federal legal require- Employers are required to meet a number children in Aew }ark State are tenstepere escd mcnts.This technical assistance paper of state and federal laws and tegulations for several hours each day will briefly summarize specific New York m hiring employeesThese include re- State and federal requirements and will quirements dealing with the following In response to thLs problem. the,taleal \ew suggest turther resources to consult for ISSUCti. }nrk has undertaken (1711177therld Melia fire1 mere detailed informationIn particular, encourage the development of sc I-age c held Youth Employment the paper discusses obtaining a Federal care matinee/LsDuring e the Legislature In New York State, youth under 18 must Employer Identification Numher. hiring enacted a bill whu h million :eel a trending ohtain an Employment Certificate (com- program to cupped the start-up ul new practices. employee henefits and payroll s(hool- monly rcterrcd to as working papers)if age child cure programs This hill was sumed deductions. and reporting requirem,nts, they are to he employed. The certificate by Got emir Cuomo m lulu lel that yeas can ohtamed through local school districts ispart of the state s cllort. ink Federal Employer Identification 11,'Inle it is desirahle to employ State Octeneel on Children and ramthes has Number youth in school-age child care programs. there are day care licensing regulations coordinated an en tentgem h prnwe(1 Sc hog- All nut- fur - profit corporations are re- .10., Child Cirri% in conjunction with the lk- which restrict the age of youth who can quired to ohtam a Federal Employer Iden- partment of Social ,Servu es. 011ision for Youth, supervise children According to New fork tification Numher This n wither is needed and State alum Department. and supported City Depart rent of Health program regu- to apply tor ta \-ewmpt status. to tile the by the Dwiston id Criminal Iii ti e .lerrh es lations, pet sonnel working direcly with organization's annual Li\ return. Ind to The purpose at this prole( t es to assist cam- children are referred to as group leaders munztee.s in starting and operating sc /u I open checking and sayings accountsIn and they must he at least 19 years of age child care mailmens order to ohtdin a numhcr. the organiza- Youth age Di and over are ahle to assist tion must complete the form ISS-1. Apt If- group leaders. but are not counted m the Planning and implementing a nett sc hog- cation tor Employer Identilkahon Number required staff Id t oFor those programs age child care peregrine? not olves ascncsut This form is avadahle at any Internal Rev- outside New ork City licensed by the New comp/e. to lsResort'', esand inhere/Return ale enue SCITICC Office I IRSIIt should he N'Jrk State Department ol Social Services. often needed to facilitate. sum)°, t and plomote tiled with the district II2S Office as soon as the development at such programs a person mu,,t he 18 yeas of age or a high the agency is incorponitedThere is no school graduate to he in full charge of filing tee For New York City. Nassau. The Council is developing asows nt te,h- children at any time Rockland. Suffolk. and Westk.hester coun- nicalciva.stancepapers to address the needs at ties. file this form with communities estabhshmqvhool-agechild care Non-Discrimination TitleVII (tithe Federal Civil Rights Act programs These papers discuss the minor steps Internal It venu Service Centel of I )h4. as amended, prohibits discrimina- that should he taken and (40 practical sug- 1040 1,Vavefly e tion 4,1111,4 applicants hff employment gestions on dinar to develop quality programsrams I loltsville. New York 11799 Each paper provides a beginning point for (tut the hasis of race, color, whom, so individuals and community groups planning For all other counties in New oik State, and or national originFurther, in New new programs. file with: Voris State, inquiries ah( out age arc limited to whether the applicant is 18 years of age wage unless they ale classined a, exempt The Fcdcial 11age Gat nishment Law oryounger. Inquiries about disabilities must In New lurk exempt cm plot ecs inelude Jenne, the maximum amount that maybe he specdi relevant ti the requirements certain saloried emplot evs (c . ext_eutne. gat ntsheed for an employee, weekly pay of the loh Organizations receiving tederal administrative, of podessional)ho eau) alto taxes and legal deduction,' as not funds oregaging in interstate commerce minimum wage salat-v pet weed. 0,251 25 mote than 23 percent of an emplineeS and employing 50 or more employee, dre as ot 19871 Also exempt nom Ill 1111 total nay or thIlh time, the icdcial mm- required to suhmit to annual affirm a,tlve %,10.! `4,111dalds arc wItinteers students. 111111111 ageuIii he et- is the lesser amount action plan. (Ann ual Employer Report Form apprentices. memhers ot religious orders rnted States Lahor Department EE0.1) to the Equal Emplo molt Oppor- and stat t counselors who work in children s elltOlu..", Ill IS law, and employers w ht 1 yi,'late tunity Commission in 11 ashington.1) C camps tot not more than three mood', it are ,"uhiect to el !mind! prosecution. These exemptions from min- BackgroundChecks annually The New York State Child Ahuse Preven- imum wage apply only to not-tor-profit Employment Records tion Act of 1985 requires licensed child agen,:ies that arc organized and operated TheFederal Wage and Hour Division care progt?ms to complete hackground exelusiel for religious.ch dr] td hit:.or and the New York State Department of educational purposes 1n official poster Labor. d Eahor Standards require checks of potential employees. Employers must request the following information outlining the Fan- Lahor Standards 1ct that records must he kept on all employ- from applicantsemployment history. must he prominently postedNew York ees for six v,ars and must include the f illowing intornatiiin personal and employment references, and State also require that a schedule ot minimum wage rates and allowances he posted a signed statement indicating whether the Name of emplowe, address. hirthdate If for in tormational purposes The New York person has ever been convicted of a crime 18 years of age or under. ,ex. and de- State schedule of minimum wage rates is scription of pi Awn: Immigration Documentation available from the New Yin k State I )epart- Employers are required to verify that ment of Labor. Division ot Lahor Stan- floursworked each day and total hours all employees hired after November 6, dards at the following district offices. worked per week: 1986 are U S citizens or aliens author- State Office Campus Basis on which wages are paid, deduc- ized to work. Employers must till out Alhany. New York 12240) tions from employee's wages for each Form 1-9 within three business days of (318) 437-2730 pay period. total wages paid per period. hiring a new employee. After the employ- and dates of payment ee tills out the top portion, the employer 65 Court Street must examine supporting documents Buffalo, New York 14209 proving the employee's identity and (716),`147 -7141 Payroll Deductions and Employee eligibility to work. The compli ted from Benefits should he retained in the employer's One :%1ain Street fl les. Brooklyn. New York 11210 Employersare required to make various The new law also prohihits employment (7181797-7499 deductions from an employee's salary. In discrimination on the hasis of citizenship addition. an employer may choose to pro- 30 Glenn Street status and national originEmployers vide benefits that may involve enrloyee White Plains. New lurk 10603 should not fire or fail to hire anyi me on wage deductions and reporting require- (9141997-9521 the basis of foreign appearance. lan- ments to goverment agencies, guage, or name. 40-42 11n Street 1-9 Forms with easy -to- tallow instruc- Withholding Taxes Binghamton. New York 1:l9113 Income taxes (federal, state. New York tions are available at the Immigration (607) 773-7801 and Naturalization ;,ervice Regional and City and City of Yonkers) must he withheld from employees through payroll deduc- District Offices, as Nell as local go crn mi it 173 Fulton Avenue printing office hook stores. For moili Hempstead. New lork 11350 tions and paid by the employer information on employer responsibilities. (516) 481-6064 Every organization that has employees call 1-800-777-7700 and request category is required to ohtam each employee's sig- #6 155 Ilain Street West nature on a Withholding Exemption Cer- Rochester, New York 14614 tificate (Form 11' -4) which must he retained Equal Pay (716) 434-3710 Underthe Federal Fair Lahor Standards in the files of the program. A new W-4 must he tiled on or hefore Decem her 1 for Act. ;imended hy the Equal Pay Act of 1%3. all employees must he paid equally for To pay wages by cheek an employer each employee whose withholding allow- jobs which require equal skill, effort, add must request a permit (Form IR-334)1mm ance will he different in the next year. A the New York State Labor Department, full -time student is eligihle for an exemption responsihility when performed undersim- ilar working conditions An official Fair Ilivision of Lahor Standards. I listrict Offices from having Income taxes withheld if the at noted aho C.Not-for-profit tot II Inc, mt. n to ho Labor Standards poster stating the pi-ovi- than the amount set by the federal government. sions of the Equal Pay Act must he displayed are required to pay employees at least semi-monthl in a prominent place This poster is avail- A partieularly useful hooklet regarding able from the Equal Employment Oppor- employer's federal tax responsibility, Cir- tunity Commission at the following address. Wage Garnishment cular E, limplouer.s by Guide. is avail- Under certain circumstances, an em- 90 Church Street ahle by venting to the following address: ployer may he instructed through a court New York, New York 10007 Internal Revenue Service Center order --irnishee an employee's wages. A (212) 264-7161 1040 Waverly Avenue wage gat nishment is 'leducted directly from Ifoltsville. New York 11799 Minimum Wage the employee's earnings and sent to a spe- Under the Federal Fair Labor Standards cific court for non-payment of taxes, out- New York State. New York City, and City Act, emplcyees must be paid a minimum standing debts, or childsupport. of Yonkers tax information for employees 35 ception of teachers and non-manual labor- Report of Miscellaneous Income When soliciting funds from the public, ers in charitable, religious, and educational Any program which pays $600 or more New Yrk State requires that the solicitation organizatiow. Again, since it is unclear in tees or other compensation to any indi- material should contain toll( ming ords whether this exemption would apply to vidual %m is not an employee must fill "A Copy of (Agenc%'sdiners latest annual employees Of school-age child care pro- out Form 1099-M ISC The employer must report filed with the Department of State grams, such programs are encouraged to report to the Internal Revenue Sen 'Le (IRS) may he obtained by writing NYS I kpart- provide inorker's compensation benefits 61 that OHS paid to an ma. nt of Stak. Otlict of Charities Regis- their employees for the protection of hoth WIthollt any td\e:, Withheld . cop% should tration, 162 Washington Avenue. Albany, the program and the employees. be retained by the program. one sent to New 1 ork 12231. or by contacting (Agency the person receiving the money. and one time) Employers provide worker'S Corn pc ntia- to the IRS tion benefits by securing nsurancc cover- It any agency obtains funds from which New York State has a similar requirement age.This coverage can he obtained by th). income is requir)d to he used Mr char- that payments amounting to $600 or mot contracting with a private insurance earner itable purposes, the agency must submit moot he reported on Form IT-2102 1, In- or by contacting the State Insurance Fund form NYC F-1 annually to the New York formation Return Form IT-21(12,4. Trans- at the following district offices State Department of Law, Charitable Foun- m ittal of New York State Information dation Bureau, Two World Trade Center, Returns, must he used as a transmittal Albany New York. New York 10047. The form firm When fonvarding tax returns to State Insurance Fund should he accompanied by a list of any New York State Department of Taxation 879 11,1,1ison Avenue transactions that occurred in the fund, a and Finance Albany, New York 19208 copy of an audit, IRS Form 990, G750-411, (518) 458-2580 Annual Tax Returns and a check fur $100 00. Every incorporated school-age child care Buffalo program is required to file an annual federal Wage Reporting State Insurance Fund tax return regard . of tax-exempt status New York State's Wage Repo it-twig System 161 Delaware Avenue All tax-exempt programs should tile a Form IA designed to use information submitted Buffalo, New York 14213 990-Annual Report after they have received by employers to the Department of Tax- (716) 847 -363 at List $10,900 from program fees or ation and Finance for the purposes of: other funding sources in me year verifying public assistance eligibility and New York City Thereafter, this form is filed each year. hem fit amounts administered under the State Insurance Fund This form must he filed by May 15 of the Social Services Law: 199 Church Street following calendar year and sent to the locating absent parents and establishing New York, New York 10007 following address: support obligations administered under (212) 962-8900 Internal Revenue Service the Social Services Law and the Family Court Act: and Syracuse 11601 Roosevelt Boulevard Philadelphia PA 19155 identifying fraud and abuse in connection State Insurance Fund All forms and supporting documenta- with the unemployment insurance ben- 901 James Street efits system administered by the De- Syracuse, New York 13203 tion le g.. checks and invoices) should he kept for a minimum of seven years partment of Labor (315) 428-4822 Every employer must submit quarterly Rochester New York State Registration and Re- reports of wages paid to each employee porting Requirements for Charitable who resides or is employed in New York State Insurance Fund Organizations State, whether or not the wages are subject 24 Plymouth Avenue. North Any school-age child care program which to the withholding of tax.Reports are Rochester, New York 14614 solicits, or intends to solicit, contributions made on Form W'RS-2, Employer's Quar- (716) 325-7242 in excess of $10,000 annually, or which terly Report of Wages Paid to Each Em- pays anyone for fundraising, must regis- ployee, and a:e due on April 30, July terand tile subsequent annual reports with 31, October 31, and January 31 Reports Reporting Requirements the New York State Department of State, should he sent to the following address: Employers Quarterly Federal Return Office of Charities Regrtration. "Contrib- All employers subject to income tax utions'. include government and founda- New York State Department of withholding or FICA must file an Employ- tion grants as well as individual contrib- Taxation and Finance ers Quarterly Fede al Return (IRS Form, utions of money or goods, hut do not include WRS Report Processing [nit 941) due on or before April 30. July 31, allocations from the United Way or Com- W.A Harriman Campus October 31, and January 31. This form munity Chest, membership dues, or fees - Albany. New York 12227 must be sent to the following Internal Rev- for- service. enue Service t2enter for New York City, For Further Information initial registration with the Department Nassau, Rockland, Suffolk and Westchester Individuals involved in planning pm- of State is made on Form G750-410, Later counties: gra ms should obtain resource material and amendments to Form G750-410 are made contact knowledgeable people who have Internal Revenue Service Center on form 6750 % 11 and sent to the fol- already estahlishtd programs to learn from 1040 Waverly Avenue lowing address their experiences For a list of additional Holtsville. New York 11799 technical assistance papers and the name andfor all other counties. Department of State of programs and local resource people. Internal Revenue Service Center Office of Charities Registration please contact the School-Age Child Care 310 Lowell Street 162 Washington Avenue Program at the New York State Council on Andover,MA 01812 Albany, New York 12231 3u Children and Families, Mayor Erastus Corning Tower, 28th Floor, Empire State The following resources will provide YMCA of Greater New York and Council of Plaza, Albany, New York12223. 15181 useful information on the topic of the legal New York Law Associates. (1982). The 474-6293. responsibilities of employers Legal and Regc.wtory .111airs Manual: A packet of relevant forms specific to Baden. It, (tenser, A., Levine. J & Seligson. 1 Guide for Acre York Aot-Por-Profit the legal responsibilities of employers is M. 119821. Se hoof -. lye Child cafeIn Organi:ation.s Nev York- Author.ir. available from the Office of Business -Iction Manual Boston. Auburn !louse Permits and Regulatory Assistance and can Brooklyn In Touch Information Center be obtained by writing to the following Inc. 119811. Forming and Operator./ a address: Nonprofit Organization Information New York State Office of Business Permits Packet l3rooklvn. NY. Author and Regulatory Assistance Council of New York Law Associates. Vol- Executive Department unteer Lawyers for the Arts and Com- State of New York munity Law Offices. 119781 Alfred E. Smith Building The .\'u' 17th Floor }iwk Not-tor-Profit Organization Man ual New York: Author. Albany, New York 12225 is summarized in the two documents: Em- York City, and City of Yonkers taxes New York State Department of I Libor ployer's Withholding Tax Instructions required to be withheld in a semiannual Of lice of Communications (IT-21001, and New York State, City of period ending June 30 or December 31. State Campus Building 12 New Yorkand City of Yonkers Itithholding Unemployment Insurance Albany, New Yot k 12240 Tax Table and Methods I I T-2100 1 ). These Employees who lose their lobs through Additional information may he requested documents are available by writing to the no fault of their own are entitled to unem- ftom local unemployment offices located following address: ployment insurance benefits. Such ben- throughout New York State The telephone New York State Department of efits are paid from a reserve fund which number of the nearest office can he found Taxation and Finance employers finance through payroll taxes in the local telephone directory. Taxpayer Assistance Bureau Forms Control Section The New York State Department of Labor Disability Benefits requ,res employers to submit information W.A. Harriman Campus The Disability Benefits Law entitles eli- on Form IA-1'00, Report to Determine Lia- Albany, New York 12227 gible wage earners to cash benefits while bility Under New York State Unemployment they are out of work due to illness or injury Social Security (FICA) Insurance Law. The Unemployment In- that is not related to employment. Under The Federal Insurance Contributions surance Division of the New York State the Pregnancy Discrimination Act of 1978, Act (FICA) was amended in 1983 to require Department of Labor determines contrib- an amendment to the Civil Rights Act of not-for-profit agencies to participate in the ution rates for each employer based on 1964 and a similar New York State Law, social security system. The social security experience in the system with regard to women affected by a pregnancy-related system provides pensions. survivor's ben- claims and taxes paid on the history of disability must he treated the same as other efits, permanent disability insurance, and claims of the employer. As of 1987, the disabled employees. special benefit payments to eligible em- first $7,000 of each employee's total earn- ployees. The Social Security Administra- ings during a calendar year is taxable. This Teachers and non-manual workers in tion administers the system and determines report should he sent to the following charitable and educational organizations all benefits. address: are excluded from disability coverage unless The employee's contributions to the social New York State Department of Labor the employer voluntarily provides such security system are made through payroll Unemployment Insurance Division coverage. At this time, it is unclear whether deductions and the employer pays an equiv- State Campus, Building 12, Room 359 school-age child care programs would be alent amount based on a percentage rate Albany, New York 12240 included in exempt categories.In any of the employee's current salary. The rate case, since disability insurance provides An organization pays unemployment in 1987 was 7.15 percent, and the maximum an important employee benefit, programs insurance premiums quarterly and is pro- payment for an employe,2 is $3,003 should seriously consider providing such hibited from withholding this payment from coverage. Payment of Withholding Taxes and So- an employee's salary, A completed Em- da! Security ployer's Report of Contributions (Form IA-5) An employer providing disability insur- Payment of federal withholding taxes and the quarterly payment are due on or ance may pay the total cost of disability and social security payments including both before April 30, July 31, October 31. insurance or require employees to share the amount contributed by the employer and January 31 of each year. in the cost up to a limit of $.30 per week Employers and the amount withheld from the em- Not-for-profit programs have the option obtain coverage for disability ployee, must be deposited by the 15th day of paying this payroll tax or directly reim- insurance through a private insurance carrier or through the State Insurance of each month at the regional Internal bursing a state reserve fund for the amount Fund. Revenue Service Office or at a federal the organization must pay to persors eli- depository bank at which the program gible for unemployment benefits. If the disability occurs during employ- maintains a checking account. After re- Employers are required to maintain wage ment or within four weeks of termination, ceipt of a Federal Employer Identification records in such a manner that the infor- the form I)B -450 should be filed by the Number, forms (Form 501-Monthly Federal mation necessary to process benefit claims employee with the employer or the insur- 1.%*.X Deposit) will be sent to the agency to can be obtained within seven days. Records ance carrier.If the disability occurs four be submitted with these funds. If payment must he maintained for three complete weeks or more a;ter termination, the form is not filed on time, a penalty will be calendar years. DB-300 should he filed with the Disabilities assessed. If an organization is unable to Benefits Bureau of the Worker's Compen- When an employee files a benefit claim, make payment, penalties will be com- sation Board at the following address: pounded and the board of directors will the employer will be sent a form requesting ultimately be liable for paymert. the reason for the employee's termination. Worker's Compensation Board The unemployment hen efits insurance Payments for New York State, New Disabilities Benefits Bureau claims office will determine whether the 100 Broadway York City and City of Yonkers withholding former employee is eligible to unemploy- Albany, New York 12204 taxes must be accompanied by Form 2101, ment benefits. The employees. employer Employer's of Tax Withheld, and can challenge determination within 30 days The forms are to he completed by the sent to the following address: and ask for a hearing before an Adminis- employee and his her doctor within 20 New York State Department of trative Law Judge. days after the disability occurs. Taxation and Finance Parti'ularly useful -esource materials Worker's Compensation Processing Unit on unemployment insurance, the New York Worker's Compensation provides weekly Box 1970 State Unemployment Insurance Informa- cash benefits and the cost of medical care Albany, New York 12201 tion for Claimants (LO 318.3) and the for an employee who is disabled because Form IT-2101 must be filed either quar- Employer's Guide to Unemployment In- of an accidental injury occurring in the ter-monthly, semi-monthly, monthly, semi- surance (IA-318.1), can be obtained by course of employment.Employers are annually or annually, depending on the writing to the Department of Labor at the required to provide worker's compensation total amount of New York State, New following address 3S benefits to their employees, with the ex This technical assistance paper is supported by funds granted to the Council's School-AgeChild Care Project by the Division of Criminal Justice Services and the United States Department of Health and HumanServices. The Council's School-Age Child Care Project, as well as the production of this technical assistancepaper, is under the direction of Fred Meservey. The principal author is Mabel Leon. Robert Frawley and Frank Bogardus of the NYS Council on Children and Families assisted in the development of these materials. Clerical and staff support were contributed by Lisa Morin, Pat Dotterer, and &Ten Chao 's. In addition, '"e would like to acknowledge the assistance of the interagency team composed of staff from DSS, SEI). DFY, and DCJS. A special thanks is extended to Tom Luzzi of Parsons Child and Family Center. Il'e wouldalso like to express ow-appreciation to the staffof the Internal Revenue ServiceVew lin-k State Department of Labcr. and the .Vew York State Department of Taxation and Finance for their revicw of the information.

For further information contact: The NYS Council on Children and Families (518) 474-6293 3 h School Age Child Care Technical Assistance Paper MARIO M. CUOMO, Governor I GERALD C. CROTTY, Chair MATILDA CUOMO, Honorary Chair JOSEPH J. COCOZZA, Executive Director

Technical Assistance Paper No. 8 MAY 1987 Writing Bylaws fora Throughout .Vew )-irk State, chilli fu ant changes art' occurring in family hieIn par- School-Ae Child Care «lar, there is an increasing number of working parents with school-age children and an increasing number ot single parents One of the Program consequences accompanying these ( hangerrs the large number of ( hildren in need of school- age child care when school is not in session School-age child care programs provide Purpose of the Organization child care for elementary and middle school Membership When child care for NO/not-age children is children during the hours when parents unal tillable, parents who must work are forced are at work and school is not in session. Board of Directors to leave their children unattendedIt is esti- This technical assistance paper outlines Meetings mated that between 100,000 :?(10,000 such content areas that should he addressed in Voting Procedures children Xew ark State are unsupervised bylaws fora school-age child care program. for several hours each day Officers Each content area is discussed in the framework of the decisions that should he Committees In response to this problem, the State of ,New lirk has undertaken a number ot mitia tires to made to tailor bylaws to meet the needs of Amendment Procedures encourage the development ofhoot-age ( held a specific program. Dissolution care programs During 1981, the Legislature Incorporated child care programs are Ir demnification enacted a bill which authorized a holding required to have bylaws.Bylaws consti- program to sumo the start-up of new school- tute the basic rules hy which a corporation age child care programs This bill was signed Purpose of the Organization bp mint- Cuomo m lulu of that gear operates, defining a process for orderly &owl I-making. They outline how a hoard The stated purpose should he brief and Is part ot the state's effort. the New )irk of directors will function and specify the direct and reflect the function of the State Council on Children and Families has delegation of power and authority. program. Nothing should be added to the bylaws that is contrary to the purpose as coordwated an in teragencu project, School- While it can he helpful to review bylaws Age Child Care, in conjunction with the De- stated in the Certificate of Incorporation of a similar organization, it is not advisable partment of Social Sewices, Division tor } with, For not -tier -profit corporations. the internal to copy them. It is important that bylaws and State Education Department. and supported Revenue Service (IRS) requires that hyla% s he wriiten to reflect the mission and goals by the Division ot Criminal Justice Sem( e be adopted before tax-exempt status of the corporation. is The purpose al this project is to assist c om- granted and reviews them as part of the munitics in starting and operating school-age Bylaws should he %5ritten as part of a application process. The stated purpose child care programs. developmental process All ot the members of the (Ti,anization in the bylaws andin of the group developing a school-age child the Certificate of Incorporation must meet Planning and implementufg a new s( hoot care program should he invobed In making age child care program invokes a series of IRS regulations and should include the complex tasks Resources and in formation are decisions about the structure and dele- name and location of the program. (See often needed to facilitate, support, and promote gation of power and authority A working technical papers on Incorporation and Tax the development of such programs comnottee should then draft the bylaws to Exempt Status reflect these decisions and focus attention The Council is derelopmg a series of icch- on technical language.It may he helpful Membership nical assistance papers to address the ncetis of to have an attorney participate in the communities establishing school-age child (are drafting of the bylaws Due to the impor- There is often confusion between the programs Thesepapers discuss the mmorstips tance of hvIzms. careful dttention should terms "mem hers of an organization" and "members of the hoard of directors." Some that should he token and offer practical sug- he given to the review of this document by gestions on how to (levebv quality programs the initial hoard of directors not-for-profit corporations have large num- Each paper proviu-es a beginning pond for bers of general members giving an organ- individuals and community groups planning In drafting bylaws, the following area,, ization muchInr( Wei representation. new programs. should he addressed' 40 Such members usually elect the hoard of directors, adopt or revise the hylaws, and notifying hoard members, and the pro- powcp and responsihilities of cad) Lom- may have other powers which can he de- cedures for calling spa hal meetings Bylaws MIttet: indentmed Some fined.Local task forces on child ahuse generally indicate that written notice of of the :,,mmittees that might he formed and nLglect and local child care councils the time and pace of regular meetings arc Vied below are often organized in this nanner. If a should he sent to hoard members a specified corporation is going to I are a general number of day: 'iriur to the meeting An E \eLutive Committee is made up of membership, the requirements for such the officers of the hoard The EeLutive membership should he defined and the Voting Procedures Committee is often possible for pro- powers and duties of memhers should he mulgating agency policy and making specifically stated in the hylaws The bylaws should address the rules and decisions m emergenues procedures for conducting a meeting: Most school-age child care programs are Roberts Rules of Order(Robert, 1981 I is A Personnel Committee is response' le operated solely by a hoard of directors and L immonly used for this purposeSuch for personnel policies and their imple- do not have a separate memhership Ilan procedures should include the definition mentation.It often is responsible for organization does not have a separate old quorum, the r umber of hoard members de..isions regarding the hirmgand firing membership, bylaws should indicate that who must he present in order to conduct ,f staff and handling staff grievances. rr embers of the corporation will consist of official business, and the specific number A innance Committee oveisees book- the members of the hoard of directors only of votes needed to pass an official motion keeping procedures, budget prepara- These procedures should also address how tions, and budget implementation. Board of Directors general business is conducted. how hoard A Nominating Committee recruits and The bylaws should define the scope of members are elected, and whethei members are allowed to vote by row Re, nmends people to serve on the hoard the authority of the hoard of directors and or as officers. determine the size, composition. and tenure o. etc members. Officers A Fundraising Committee plans events, membership drives, or solicitation of ''ypically. the delegation of power and New York State requites that a corpo- funds to benefit the program. ration have a board of directors composed authority of the hoard of director.; is de- of at least three persons For those programs fined by the assigned function and tasks A Parent Involvement CommittL, pro- that will be licensed by the New York State of specific officers. The following officers motes the participation of parents in Department of Social Services. the Depart- and designated tasks are commonly used the school-age child care program. ment of Social Services recommends a and may he adapted to meet the needs of a Program Committees address issues specific school-age child care program: board of at least seven members. A hoard related to programs operated by the should be large enough to obtain hroad- The chair or president establishes agen- agency. based community support and smell das, presides at meetings. and repre- enough to he efficient. Usually a board is sents the program The chair or pres The hylaws often address how commit- composed of 10 to 20 memhers 'dent does not make decisions for the tee chairs are selected, how longthey serve, The composition of the h',ard may he hoard, but. ,aytake actions to imple- and who can he committee membersIn specifically defined in the hylaws. Parents ment decisions of the ,,oard such as addition to stand mg committees, the bylaws or representatives of relevant organiza- signing contracts usually permit the addition 'if short-term tions such as PTA's, local school hoards The vice chair or vice president presides and ad hoc committees. Committee mem- or county departments of social services at meetings and generally undertakes hers do not necessarily have to he hoard may he designated a specific number of the functions of the chair in his or her members seats on the board of directors. absence.

The selection process, including nom- The treasurer participates i budget Amendment Procedures ination of members, should be ciLarly stated preparation, oversees hookkei Ing, and It is important that bylaws he developed in the bylaws. It is important to establish prepares regular financial reports. terms of office that errure the stahility of in such a way that they are fleNihle enough The scretary records minutes and is the board while encouraging the partic- to meet the changing needs of the program. responsible :orcorrespondence, written ipation of new members. To accomplish (however. to facilitate future changes, pro- records, and distribution of minutes this, board members usually serve more cedures for making amendments should than one year, and terms of office are often In developing bylaws, the following he includedThese procedures should staggered so that only a portion of the should he considered' specify voting requirements and how' prior board is elected each year. The length of notice of a proposed change of thL bylaws Election of officers and the length of the term and the number will he given to board members. It may he f terms that a terms of office, board memLer an serve are often limited desirable to establish a routine review and to encourage the participation of new Procedures for removal or re,nation revision period to ensure that they remain people. 0, officers appropriateIn making changes in the bylaws, a review u it toe incorporation certifi- Policies regarding meeting attendance, Procedure for vacancies cate is necessary to ensure that any amend- resignation. and removal of board mem hers ments are consistent with the certificate. should he estahti.,hedProcedures o Committees vacancies on the hoard should he out,ined :n the bylaws. Most hoards use ci 'ittees to carry Dissolution out their work in a nth.'ahle manner Meetings Bylaws either provide a fr., ..L.,,ork in which In New York State, a hoard can dissodve committees can he established or they can the corporation by a two-thirds rote of the The bylaws should establish the fre- name speeific standing committees and directors present. and the directors can quency of meetings, requirements for their functions.It is important that the choose a gmilar not- for - prod! L.,rporation 4 to receive its assets It is important to state For Further Information Baden, R Censer. A Le\ me, t,Seligson. this in the bylaws.If the board does not :%1 ( 19821 Sc hoot lye Child Calein indicate an agency. the decision will he Indi iduals involved in planning pro- Ic/ion Vanua! Boston. Auburn House make by the New York State Supreme Gant grams should obtain resource material and LA intact knowledgeable people who have Council on New VonK LaN% Associates, Indemnification already Lstahlished programs to learn hum Volunteer Lawyers for the Arts and Ci then experiences For a list of available m unity Law ( /flices(19781 The A (7e Indemnification refers to an agreement papers and the names of prograr-s and linkAot-Por-Pioht Organization .Van to allocate liability and financial respon- resource people in vow area. please contact ual New York Authot. sibility to theorganization ratherthan indi- the School Age Child Care Protect at lummell. J. 119811 .9artmq and Running vidual hoard members or L.mployees. In No% York State Council on Children a .Von-protit Organization other words, the organization agrees to Mayor Erastus Corning Tower, :%1N: University of Minnesota Press pay for certam liability costs that might he 28th Floor. Empire State Plaza, Albany a ;sessed against individuals However. New York i 2223. (5181474-6293. Robert, I I(1981i Robert's Rules o/ Order. mpaymert of withholding taxes or un- Glenville, II,' Scott. Foresman employment msw- a aymentf may result The following resources will provide YMCA of Greater New York and Council in the personal habdity of board members. useful information ter those involved in writing hylaws fora school -age child care of New York Law Associates (19821. The program. Legal and Regulatory .1 tfairs Manual: .4 Guide for New \ ot-Por-Prolit Organizations New York. Author This l,chnical assistance paper is supported by funds granted to the Council's School-Age Child Care Project by the Dicisk4 of Criminal Justice Services and the United States Department of Health and Human Services. The Councils School-Age Child Care Project, as well as the production of this technical assistance paper. is under the direction of Fred Meservey. The principal author is Mabel Leon. Robert Frawley and Frank Bogardus of the ,V)'S Council on Children and Families as.sisted in the deve'lopme'nt of them! materials. Clerical and staff suppof 1 uvre contributed by Lisa Morin. Pat Dotterer, and barer, Chcris In addition. we would like to acknowledge the assistance of the interagency team composed of staft troni MS. SED. DRY, and DCJS. We would also like to express our appreciation to the staff of the Internal Revenue Service, New lOrk State Department of Labor, and the New York State Department o' Taxation and Finance for their review of the information. For further information contact:The IVYS Council on Children and Fcmilies (518) 474-6293 4mo NEW YORK STATE. COUNCIL ON CHILDREN & FAMILIES School Age Child Care Technical Assistance Paper MARIO M. CUOMO, Governor GERALD C. CROTTY, Chair MATILDA CUOMO, Honorary Chmr JOSEPH J. COCOZZA, Executive Director

Technical Assistance Paper No. 9 MAY 1987 Formingan Effective

Throughout .\eir k tilate. signiti«1111 chanties are occur-ring in tamilq Me hi par- Board of Directors ticular. there is an increasing number (t1 11(il A mg parents with scheml-age c hi' hen and an 111 creasing number 01 single parents (lie of the fora School-Age consequences a( «triton? qinq these lunges is the large 1111111ber hildren in need (a sc tol- age child care when Sc lino/ rs not m session Child Care Program Schooi-age ch'' lc-ate programs provide I 9 child care for sc hoed-age c !zilch en is memheis. staff. and parents The fcillow- unavailable parents 11 ho nun/ 1«11AtI1CieI(id child care for el:-11 and middle school ing provides information regarding spc- 10 10(111' their children unattended11 is esti- children during I outs when parents arc at L.fic area:; that should he addressed hy the mated that hctween /0Y) 000 - h woik and schoolIS not msession This chatlren in \er orA .1(11e are rnlsrrpelr i5e(1 technical assistance paper outlines the legal Fiscal Management tor ,iereral hours h respoosil 114 of a hoard of directors and provides guidelines for selecting and main- Thehoard is responsihle for the fiscal In response to this problem the titalt. \eu famingah ifiectie hoard for a school -age operation of the organization It must York hac undertaken (1 number 01 millato es to child cafe progrzqn in New Yolk State. approve the agency's operatinghudget, and en( nnaga the del (Y01,111(711 nt Sc ho"1-(1(1,' c held it is legallyacwuntahle for overseeing ex- tare programs1)11ring PM I, the Legislaturc While this paper stresses the very impor- enacted a hill which anthem:eel a funding tant and sk.aous nature of seng on a penditures and hookkeepin); methods program 10 support the start-up of lieu se q,/- hoard of d rectors. such sets IC'provides One of the most important policy doc- (nit' child care programs This hill u'as smiled an )pnortunit\ for personal rewards. a sense uments of an agency is theoperating by Got e171(1 01(1110 in lulu la that ilea) of contrii,ution to the community is well hudget. hecause itdetermines the param- as,tdirect service to cl»Ithen and their eters within whichservices are provided. .1Cpartof 1hC dales(Wort the \en' Ie » A families School-age child care programs Therefore. hoard memhers must havea Sia:e Count 11 on Children and himilics his dc;,end ur indrsidualswho volintard Jed) understanding of the relationship coordinated an interag, ne 1/ prow( 1,'stIron/ tgeChild Care in «mum( non 11 nth the I )e- donate their link' energ, and commitment hetween proposed expenditures and the partment otSocial Serriws, On.ision ror }with to serve on such a ci)limmnity hoard successful operation of the programIn and 111,,. Ethical!, m 1 Oar 111,,ia, (Intl supported particularthe level of staff salaries and hg the 1 )wision (a Criminal lustit e ',elutes What Is the Responsibility of the oehts will directly ,,tlect the The purpose at thrs pone( 1is to assist c (n Board? numheis and qualifications Of staff %vim munities in startma tern/ ope,atirai( hi/HI-dye can he hired, as well as the rate of staff child tare prottranis tie hodrd of directois is the govilning turnoverIn addition. sufficient equip- ,iodyof the corpolation and is ic- ment and suppliesare necessary to im- Planning and ip plementir.o' new ( /root- sponsihle tot setting agency policies and plement program activitiesThe taskof age child care program in, oh es a st of °yet seviag the operattor of an etiedie 'he hoard v:11 he to balance these even- 0)1711)1C1 tasks RCS('1)( ('S a 1.1 111Thr111(111(111 (11C and I isally sound program Lit mes within the constraints ofthe income oaten lit'«IC(11(.11(1( S11')11()14 (111111(11114 delV11111111(11/ 111 5.1( 11 111(,1(1111s Agency piic les are those princ If Teti which 2.ciiilate c. .. h vthe program cstahlis; the framework for program op telllhiis (,f the hoard of directors of Thi win a' is de'el (wi)lo' (t se'll's 01 It 11- elations Specific policies should addiess school-age child Lore programs are Alen 111(111 ti%clant c' papel 5 hi (Rich css the 'wedsot aglh. v finances, program design, pei son- ed in diver,tasks as past of the communities estahhshing s( hold-age c 1111(1 «ire nel, and patent involvementIn eaili hudget process, including exploring fund- programs These paper 5 disc uss the mann steps instance the agency policy should he ing options. assisting with actual hudget that should he tallen and oiler prat tic11 sug- consistent with the mission of the nrgall- ph:pat-Minn, and estahlishing a parent fee gestions on how to develop quaint' proarams riahon Each paper prone:es a begriming pour, tor scale To ensure that a pmgiam is fiscally indroduals and «111111111111111 aroupc phaniplo it 1,, (.1.1,,(0111,11)' (1),(4111)11e hoardpolk les ace, ain:ahle, a hoard must develop a fiscal new programs inmanual for distrihutilin to new hoard management system that provides safe- 4 guards from the misuse or mismanagement role of the director. While the role of the cientiv The ctininuttee shucture permits of funds. Safeguards that should he con- hoard includes establishing Hie,: and maximum participation of each member sidered include documentingall incoming overseeing the program, hoard mcmhers in the operation of the agency and re- roenue n a cash receipts Journal,pro- do not usually become involved in the MU- duces the nur her of issues that have to he cedures for cross-checking hank deposits tine functioning ot program operationIt discussed and decisions that have to he and receipts, requirements for written is essential, therefore, for each program to made bt the full hoard Committees can approval of all expenditures: hoard approval clarify the respective roles of the boat d of include people other than hoard members of large expenditures, and procedures for directors and the director of the prot5ram which is a useful mechanism to increase issuing checks A regular financial report in a manner that will facilitate ongoing community participate in. will help the hoard monitor the current communication and mutual respect financial status of the program An annual To function effecinely as a hoard mem- independent audit by a certified public Who Should Be Recruited to ber, individuals must have specific skills. program knowledge, and Hit. ability to accountant is highly recommended and is Serve on a Board of Directors? often required by public funding sources. communicate and make decisions within Prospective hoard members should he a group Therefore, ongoing hoard training Personnel Management interested and committed to the mission should he provided to develop these skills. and goals of the program and have time Workshops on such topics as commu- As the legal employer of all agency staff, nication skills, group process, and fiscal the board of directors is responsible for and energy to devote to the organization The hoard of directors should represent management can enhance the skills of the actions of its employees. Therefore, hoard members. the hoard must oversee personnel issues the ethnic diversity of the community served and program functioning. by the program and should provide a A thorough orientation should he pro- balance between men and womenFor vided for nes hoard members that famil- Personnel policies should include the school-age child care programs, it is partic- iarizes them with the mismon and goals of agency's definition of a normal work day ularly important to have parents repre- the agency, its policies, a tour of the facilities. and work week, and a description of the sented on the hoard. and an opportunit' to observe programs agency's wage and salaiy scale. Employee Board members ideally should provide in operation Direct contact with the pro- benefits such as vacation, sick leave, and gram ill help hoard members maintain maternity leave should be clearly stipulated. expertise from diverse perspectives. and individual members should he recruited their interest and feel that their contrib- Personnel policies should also inch:de and selected for the specific skills and utions are valuable procedures for hiring, dismissal, proba- support that they can offer the program. tionary penods. staff grievances. and resig- Board members should he chos,, who What Is the Personal Responsi- nation of employees. Specific rob descrip- provide an essential link to community bility and Liability of a Board tions should be written and included in agencies le g., public schools and youth Member? the personnel policies borea' position it. serving agencies I. and to community leaders 'n agency. Tasks and designated responsi- who have influence and access to resources A hoard of directors is r rovided the legal bilities should he clearly stated and care Itis also important to cho se members protection of limited personal liability should be taken to ensure that these Joh who have skills in fiscal management. through incorporation.However, itis descnptions meet New York State and local administration, legal issaes, fun Jraising. important for hoard members to understand licensing regulations where applicable. and programming. their legal responsibilities and the impli- cation of these responsibilities as it relates Staff evaluations are an important part How Is Pm Effective Board Main- of personnel procedures. As such. a process to the liability:of the corporation and them- for ongoi ng staff surIsion and evaluation tained? selves as individnals should he established. Evaluations should 13e::ause hoard members s are volunteering The hoard has ultimate responsibility he written, signed by the employee and their time, it is particularly important to fur executing all contracts involving the maintained in an official record They conduct effective and efficient meetings agency and should discuss all such con- should he used to plan staff development, Therefore, an agenda should he prepared, tracts.Board or staff members should correct inappropriate behavor of staff, followed, and preferahl a written notice sign c-ntracts accompanied by the name provide information for grievance proceed- of the meeting should he sent to hoard of the program and the official capacity of ings, and. if necessary. staff firing.In members one week prior to the meeting the signatory so that a signatur, es not addition, they provide an opportunity to Attendance can he encouraged by estab- result in individual liability. reinforce positive employee attributes, lishing a regular meeting time and place, encourage staff in their professional devel- and if necessary, providing transportation Personal liability of hoard members only occurs when illegal or improper acts have opment. and promote an enjoyable, effec- and child care to allow parents to attend been committed or authorized A particular tive. and efficient work environment. meetings. area of concern is the failure of the cor- Affirmative action is an important com- Each member's participation should he poration to pay withholding taxes which ponent of personnel Policies. Such policies encouraged and recognized. This can he can result in the personal liability of hoard shouldprohibitillegaldiscrimination accomplished by involving hoard memners members Therefore. hoard members need against potential and existing employees in committee responsibilities in areas of to he actively involved in the fiscal man- and encourage a staff to he culturally and theirspecific expertise and interest. During agement of the corporation by approving ethnically repre.,entative of the community full hoard meetings, committee members the budget. reviewing monthly written re- it serves. will have responsibility for reporting on ports of operating expenses and revenues, One of the board's most important tasks issues related to their committee. In this analyzing an annual independent audit, is the selection of the dir,ctor who has way, each hoard member plays in impor- and implementing appropriate recom- day-to-day responsibility for program ad- tant role in the operation of the agency. mendations of the audit report. ministration. There is sometimes confu- Assigning specific tasks to committees Injuries sometimes occur in the routine Eton between the role of the hoard and the enables the hoard to function more effi- activities of school-age child care programs. 4 5 Legally, an accident refers to a specific should monitor hiring practices, program Information packets 1'1;5 (10and fact type of injury which was unforeseeahle or functioning, and the implementation of sheets (S 251 covering such topics as hoard one for which all reasonahle precautions personnel policies which address the on- tram mg, tundrusing, and management for have been taken. Nonetheless negligence going evaluation and supervision of indi- not -tor- profit organizations are availahle can be determined when there is: a hreach vidual staff memhers in conjunction with Inn the organizatIlm,13rookivn In Touch. of the duty to protect children, a failure to stalldevelopmnt activities. and encourage at the titliowing add, ess conform to licensing standards, an indi- staff awareness of safety in prom in] activ- IniormLition Center cation that the breach of duty caused the ities and the environment injury, and a demonstration ()factual imury 101 Willoughby Street Room 1508 litooklyn, New York 11210 Since injuries may occur. the hoard of (7181237-9300 directors has a responsihility to develop For Further Information Baden. R .'_censer, A, Levi ne.1 &Seligson, routines and pro cedures which will he individuals involved in planning pm- M (19821School-Age Child Care. An implemented by the director of the program grams hould ohtain resource material and letuhLticinualBoston Auburn House in the event of an injury. The hoard also contact knowledgeable people who have has the responsibility to promote a safe already estahlished programs to learn from 11 um mei. ( 19811.Starting and Running environment with appropriate equipment their experiencesFor a list of available a Xonproht Organization Minneapolis, and general policy of safety by devel- papers and the name of programs and MN University of Minnesota Press oping procedures which reduce hazards resource people in yourarea, please contact Resources for Child Management (19851, from injury or illness. To further protect the School-Age Child Care Program at the both the staff and the children, it is crucial Legal Issues for Child Care Providers. New York State Council on Children and Summit. NJ: Author for a school-age child care program to Families. Mayor Erastus Corning Tower, aciuire appropriate liability insurance 28th Floor. Empire State Plaza, Alhany. Resources for Child Management (19851. Making Child Care A child caie center employee who inten- New York 12223. (5181474-6293. Work .lanaging for Quality.Summit, NJ: Author tionally harms a child is khle for criminal The following resources will provide penalties. and ultimately, both the indi- useful information for those involved in Secor, C (Ed(19841..1Handbook for vidual and the organization itself may he developing a hoard of directors. Day Care board Members. (2nd ed) New liable for civil damages. The corporation York. Day Care Council of New York. as the official employer is responsihle for .1Handbook for Day Care BoardMem- Inc the actions of its employees in the course bers.edited by Secor, is a pat tieularly useful YMCA of Greater New York and Council of of their duties. resource on forming and maintaining an effective hoard for child care programs New York Law Authority, (19821.The Since a school-age child care program is This handbook ($10.50) can he obtained Legal and Regulatory Affairs Manual: responsible for the actions of its employ- hv writing to the Day Care Council of New IGuide for Neu. York .\of -For- Profit ees. it is important for the hoard to im- York City at the following address: OrganizationsNew York. Author. plement an effective system of personnel administration,In addition, the board Day Care Council of New York. Inc 22 West 38th Street New York. New York 10018

4 II A011.1 School-Age Child Care Technical Assistance Paper MARIO M. CUOMO, Governor GERALD C. CROTTY, Chair MATILDA CUOMO, Honorcay Chru JOSEPH I COCOZZA, Executive Director

Techilic;:_i Paper No. 10 May 1988 Meeting the Throughout .Vew York State, significant changes are ou urring in family hieIn particular. there Ls an increasing number of working Developmental Needs of parents with school-age c Win n and an increasing number of single parems One of the consequences accompanying these e haws hs Children in School-Age the large number of chtklren tn need nisei/mi- t/tie child care when school /5 not in session Child Care Programs When c/ &I tare for school-age ouldren ,s unavailable, parents who must work are forted to leave their children unattendedIt Is e.sh- School-age child care programs provide evaluation. Careful provisions are made mated that between 100000.10,1M0 cut h child care foi elementary and middle school for individual special needs or handicapping children in \ew ) ork State are unsuperi children during the hours when pa.ents conditions. furs2reral hours eat h der 7 are at work and school is not in session. This technical assistance paper offers Understanding some of the developmental issues between the afts of five and In response to this problem. the State a \ew suggestions for program activities based fourteen will help staff in planninga range ) ork has undertaken a number of initiatives to on child development, and offers techniques of activities to meet the diverse needs and encourage the development nl -age child for working with groups and individual care programs Durm , interests of individual children Knowledge 1481. the Legislature children. enacted a bill which authorized a funding of child development, however, is only the program to support the shit t-up of new cc hoof- beginning. The heart of an effective pro- age c hdd tare prograni This bill u as signed Why is it Important to gram lies in the sensitivity, commitment, by Governor Cuomo m Iuly ot that year Address the Developmental and skills of staff members as they get to know individual children and promote Is part of the states atm tthe \eu )irk Needs of Children? feelings of unity and cooperation within State (mint 11 on Children and Ecurnhes has the group coordinated an interagem y prop.% t.Sc hoot While children arc temperamentally Igo Child Care, in commit tom u nth the De- different and their rates of growth vary, partment of Sot Serru c.s Ihrision fur )(nab there are predictable patterns of develop- What are Some of the and State I:Vitiation Department and supported by the Division ot Criminal .1ustit e Services ment during the middle years .f childhood Common Patterns of Child The purpose a this prole( tIstl) assist (nnn- Throughout this period, social needs usually Development? munrtres in starting and operating se hoof-age intensify and shift from family to peers as child care programs children become more aware of the world During the first five years of life. yourg outside of home. As children mature. they children establish a sense of trust in the Planning and impic men (mu a new school- become increasingly able to understand people who care for them They begin to age c hold care progro-n invoices a series of that there are generally accepted rules for understand that they exist as persons apart complex- ta.si.s Re.sou, es and information are behavior at sclviol and in the community from their parcms, and that they possess often needed to tat &tate. .support. and promote the ability to make independent choices the development of sic In pnicpcons An effective program provides activities and decisions. They earn to have confi- that are matched to the developmental dence in their own creative ideas When The efilIncliIsdeveloping a seer's of/Cch- stages and interests of the children Such these healthy feelings of tru.1. autonomy, nu al assistant c papers to address the needs of a program fosters feelings of awareness and initiative are well established. children communine.s estabh.shing st hoof -aqc c hold tare and self-esteem ,n children. while at the of school-age begin to he interested in programs These papers dist uss the maior stcps that should he taken and otter prat trial sug- same time e posing them to new, chal leng- learning skills. As children groolder. they gestions on how to develop quality programs mg experiences Family values and cuitural move away from play that is primarily Each paper provides a bumming p 'viii for traditions arc respected and parent par- even mental and e \ploratory and toward individuals and community groups planning ticipation is encouraged at every level of more purooseful. product-oriented new programs program planning, implementation, and activities. 47 This move toward product-oriented activ- ested in preparing an entire meal for the roote,: ;ii their grade school years and these ities ran be seen, for example, in the move family. As children struggle to move from recollections can help them he sensitive to from the joy preschoolers experience in play activities toward skill mastery, they feeiin,qs and opinions of children. Recalling hammering for its own sake to the elemen- can become their own most severe critics the exquisite agony of pushing one's tonguQ. tary school-age child hammering to make and will need help in establishing realistic against a very loose tooth can help most a recognizable object. Over the years, the goals and standards for themselves and adults he more patient with a seven-year- crude attempts of a six or seven year old to their friends. old's ambivalence about pulling her own hammer together a clumsy wooden boat One of the most striking characteristics very loose tooth. Being the last member evolve into the meticulous efforts of a pre- of the middle years of childhood is that chosen for a team, the only child wearing orearly adolescent to construct an elaborate, children form a special subculture with its the wrong kind of sneaker, or being teas :!d scaled model of a boat. own traditions, games, tasks. values. loyal- because one is the largest, smallest or ties. and rules. Program activities should The school-age child also begins to move skinniest child in the group are among capitalize on this. providing ample oppor- away from the world of pretend and make childhood experiences that can have a tunities for children to form their own believe. and to unuertake tasks that are lasting effect upon self perceptions. Reflect- groups or clubs, and allowing children to reality-based and product-oriented. Thus. ing on similar childhood experiences can plan and develop their own projects such while a five-year old may still be content to help an adult he more compassionate. as plays or newsletters. pretend to cook at a play stove or in the positive, and supportive sand pile. a twelve-year old may be inter- Adult recollections of childhood are often

What Program Activities Should Be Provided in a School-Age Child Care Program?

In planninga school-age program. adults to parental views about homework and to Drama (e.g.. plays. puppets) should be aware that each child is develop- reach a balanced program approach. Th E \ercise Classes ing a sense of personal competence as following list, while not inclusive, provides Field Trips well as a perception of himself or herself a variety of ic'eas for activities in school- F )eign Languages as a member of the social world away from age child care programs. cc Play home. A wide variety of activities will provide Games children with opportunities to discover new Animal Science Groups Discussions leg.. rap groups. interests and develop new skills. The ages, Art Activities le g., paint. markers, counseling, grout. meetings) interests, and temperaments of individual crayons. clay) Gymnastics children will be important considerations Clubs (e.g.. 4H. Scouts) Literature le.g,hooks, stories, poems) in the selection of specific activities for Community Services Movies them. Computers Music Space. time. and staff assistance may be Construction Nutrition Education available to children who want to do home- Consumer Economics Parental Hobbies work. but itis not recommended that Cooking I 'hotography homework be required or become the focus Cosmetology Sports (e g, swimming and team sports of the program. School experiences may Crafts (e.g macrame, !melt-v. knitting. such as kick hall) be supplemented or complemented, but models, leatherwork) WolidNA( irking not be repeated in the hours before and Current Events after school. It is important to he sensitive Dance and Creative Movement

How Can Program Activities Meet the Specific Development Needs of School-Age Children?

Many of the activities listed above are The Transition YearsFire ana Si.t )(far The implications for program activity applicable to school age children. However, Olds for each of these developmental periods it is the task of staff to adapt and expand The MiJdle Years Six lc A im! Year Olds are discussed to provide general guidelines on such ideas to meet the needs and inter- for planning age appropriate tasks and The Preadolescent Years .Vim' to Twefre ests of the children. Therefo._.the following experiences. four pages contain descriptions of stages Year Olds of child development: The Early Teen YearsTwefre to Fourteen )ear Olds

4 The Transition YearsFive and Six Year Olds

Sometimes exuberant, often shy, five and olds to arrange and rearrange the raw sions of shock and horror on the face of a six year olds present a special challenge to materials, toys, and relationships that allow tiw or six year old Children are also forming staff in school-age programs. Because they them to enact the themes and scenes they a primitive code of right and wrong in have only recently emerged from the pre- obs rve and seek to master. Play themes which fairness becomes an important, often school world of home and parents. new can )ften become complicated, absorbing. disputed, component. They continue to routines, relationships, and acti;ities re- and sustained. Unlike preschoolers, five need adult help in interpreting and abiding quire them to make major adjustments. and six year olds can cooperate in elaborate by the rules and traditions of our culture. When they feel rested and confident, five fantasies which may continue for hours or and six year olds may greet new people even days and weeks. While they require Sometimes staff members feel they are and experiences with delight. On the other adult help in continuing cooperative re- not fulfilling theirresponsibilities if children hand, if they are tired or under stress, they lationships and finding appropnate props spend time structuring their own play may behave in ways that seem more char- and materials, their ability to dramatize activities. However, five and six year olds acteristic of much younger children. For and re-enact themes of interest to them are often overly regimented It is sometimes easy to forget that five and six year olds example, they may cling to familiar adults, enables them to become absorbed in rich routines, or old comforts such as thumb- and complicated play that is deeply mean- enjoy long periods of free play. They need sucking. Seemingly grown up at one time, ingful to each participant. time, space, and opportunities for play at another a child may scramble into an under the careful supervision of staff who Intellectual skills are expanding, although adult's lap, snuggle up against a story teller, will help them maintain cooperative social or retreat to a solitary place, perhaps to children of this age often interpret language relationships and provide props and mater- quite literally and, as a result, sometimes think private thoughts and prepare to face ials to enrich play experiences. form bizarre images of the world. For again the demanc's of life away from home. example, hearing an adult exclaim, "Mrs. Play continues to provide useful and S. has gone to pieces over her son's powerful opportunities for five and six year accident!" can produce revealing expres-

Program Implications Five and six year olds are often tired activities in small groups, nutritious snacks, carry out complicated themes in play o'er after a day in school. Some children unwind and opportunities for self-directed play days or even weeks. through vigorous physical activity and enjoy alone 01 with friends are essential compon- time spent on jungle gyms or other large ents in a program for the youngest children The role of adults witn five and six year equipment, or in spaces appropriate for in a schoo!-age child care setting. olds is to: running and letting off steam. Other chil- provide firm, loving supervision with- dren prefer to make the transition from Blockbuilding, dramatic play, and creative out too much interference: arts allow children to make sense, in con- school to child care quietly, perhaps linger- observe carefully in order to provide ing over a snack to talk with a trusted adult crete, participatory fashion. of the world they observe, from fresh and inevenenced appropriate space, props or time for or friend. Physical comfort needs, such as points of view. Rooks, stories. and puppet elaboratechild-initiatedplay and toileting or a change into play clothes or sequences; shoes may be part of a necessary transition shows encourage language development activity. and promote reading and communication plan ample concrete experience to skills. Children in this age group needmany encourage new "play themes" as Because five and six year olds are rela- opportunities for vigorous physical activity needed: tively inexperienced with life away from with limited emphasis on structured,com- recognize the need for rest, privacy, home and parents, sustained relationships petitive sports Many of the same materials L. id individual attention. and. with a few adul. may he more appropriate found in good preschool classrooms will establish a rhythm of active 'quiet, than a program that requires them to relate he used by five and six year olds in increas- inside'outside activities that is predict- to a new adult with every change of activity. ingly organized, sustained and varied ways. able and enjoyable Continuity of relationships with nurturing As language, physical and social skills adults, an atmosphere that is calm and develop, childr heoime more able to accepting, a choice of simple, interesting function in congnal peci groups and to

4 " The Middle YearsSix to Nine Year Olds

The life of a six to nine year old is full marbles, jacks, hopscotch Evessive tattling often peaks during these and demanding. In addition to leaving home (,leyelop collections (he)ttle cam ha.whall years and staff will need to make firm and establishing themselves as members cards. coins. etc I statements to children to help them focus of a school and a peer group, children in assimilate the rhymes. rites and rituals of on their own behavior, while understanding our society are expected to acquire a childhood when it is appropriate to call staff attention number of skills. Some of these skills acquire knowledge of the songs or music to the action of others. demand intense concentration, persistence, enjoyed by the peer group During these years, children establish and hours of practice, yet few of them are Children of this age group are willing to moral codes and often have a strong. even recognized as important in formal learning learn almost anything, particularly if adults rigid, sense of what is wrong or right, fair programs. Adults who are sensitive to the they like and respect are interested and or unfair. They tend to see only one side of needs. interests and increasing maturity enthusiastic. an issue at a time and have trouble thinking of children will acknowledge the importance about extenuating circumstances, or con- of each child's mastery in learning these Early grade school youngsters often sidering two moral principles at once types of tasks. welcome evidence that they have succeeded Although they can often be kind ai.,:' at important tasks. Checking off completed whistle compassionate, their ability to empathize lists of chores. reading posted schedules, snap finger and thumb together will be overshadowed h) their emerging receiving stickers or badges may he effective ride a bike moral convictions and they may be severe in reinforcing positive behavior because roller or ice skate in their condemnation of their own, or a they provide concrete evidence of success. tell time peer's behavior. Staff should involve them cross street safely Although children in this age group are in establishingclearand simple rules under use a telephone leaning that our society frowns upon tears, which the program can function. Posting read and write most of them still cry when angry. insulted these rules in places that are clearly visible tell jokes, riddles and other "funny things" or hurt. They will need reassurance from will reassure children that the program is rely on adults other than parents and adults that expressing feelings in this way consistent and predictable. and may prevent teachers is acceptable. and they will also need adult arguments among children and between play games with rules such as checkers, protection from teasing by their peers. children and staff.

Program Implications Planning programs for six to nine year I ish small groups. and have opportunities tired A relaxed atmosphere. a rich play olds may be similar to planning a smorgas- for discussion and contact with an adult environment in which children structure bord meal with a wide variety of activities who is able to relate to them in a predictable their own activities. small groups. and a to sample, thus allowing children many and stable fashion. Such acts', it:, ma:, h,_ nurturing staff, are key components in a choices. Although some children in this informal, but it is we" supervised by staff good program tor this age group. Children age group may show strong preferences Although children of this age can seem of all ages need opportunities to he by for a particular sport. game, or computer very mature. many of them are still working themselve,z to rest, read. think. or draw: six activity, effective programs offer several on the developmental tasks of the pre-set-HA)] to nine year olds may need help in recog- choices. In addition to structured activities, years, and almost all of them regre.,., undo nizing. as well as meeting this need. children need time to make friends. estah- stress, over-stimulation. or when they arc

5 3 The Preadolescent Years Nine to Twelve Year Olds the peer group leads children to develop During the period between nine and to see, for instance, if pubic. underarm or passionate interests or hobbies in which twelve years of age. children become in- facial hair is appearing, and to assure thev may remain interested over a period creasingly anxious to grow up. In fact. their themselves that they are normal. Sonic of of time. The five to eight year old might he behavior can be far more organizeu. more the anxiety children feel around physical described as a sampler who is eager for sustained, and generally more mature in a growth issues may be expressed in bathroom new experiences, anxious to try any inter- relatively short period of time. Their need humor. d rtv jokes, interest in magazines esting new activity, welcomingopportun dies for loving and supportive relationships with with pictures of naked women and men, or to participate in varied program activities. adults may lx camouflaged by their intense in subtle or overt hostility toward peers of In contrast, nine to twelve year olds may loyalty to a peergroup. The self-image of a the opposite sex, or even toward a member have strong opinions about the activities child in this age group is often very fragile of the same sex whose appearance or they will or will not enjoy. If they have a and depends to a large extent on recognition behavior seems to be different from their strong interest, be it baseball cards or and acceptance from friends. own geology, they will want to pursue that interest over a period of time Some nine to twelve year olds may Most children begin the early years of experience a sudden growth spurt. Rapid middle childhood from the ages of five to Adults who work with nine to twelve growth acceleration can be expected for eight with self-centered thinking. Itis year olds may be faced with a wider range girls between the ages of 10 to 14: for difficult for them to take another person's of individual differences than exists in boys, it occurs more generally between the point of view because they have nett! er almost any other group. Children in this ages of 12 to 16. It is common to see girls the developmental maturity nor the exper- age group come in all shapes and sizes, of this age tower over boys; and it becomes ience to think as adults do. Between nine and are at varying stages of emotional and important for adults not to predict age on and twelve, children begin to iderstand physical matunty. They are trying to become the basis of physical development alone. another point of view, although they may independent of adults while at the same Rapid physical growth and changes brought need adult help in accepting or acting in time establishing themselves in a peer on by the onset of puberty can be both response to what they can intellectually group. Children of this age are sometimes puzzling and disturbing to pre-teens. Girls comprehend. In addition, children can now very concerned about not being normal or may begin to menstruate and experience think about and understand why things not having f, lends. They may begin to feel breast development and boys may be happen and they can make pred'ctions responsible for their parents or to confront alarmed by wet dreams. Both boys and about what might happen in certain situa- social injustices and world problems such girls may be confused by the barrage of tions over a period of time. They are as hunger. prejudice. nuclear war. home- information and misinformation they beginning to reason deductively lessness, and disease. These discoveries receive about sex from friends and the are often painful, and the pain may be media. and alarmed by emerging feelings This mon. mature ability to think and compounded by the children's realization of sexuality. Children may engage in secret reason. combined with increasing physical that they are still to young to have much inspections of their bodies as they check skills. and a developing commitment to of a positive impact.

Program Implications It is important that children have ample growth should he a major consideration in twelve yearold feel competent and in control opportunities to discuss their thoughts and planning programs for pre-teens. Staff of his or her body. However, not all children feelings. Children need help from adults should be well-informed and have available experience success in physical activities, in defining the roles they can play in the excellent array of books about fictitious so programs will have to provide other creating a world that is safe and healthy. characters coping with the same human ways for them to build and Increase self Time for discussion, reflection. reading. problems confronting children in this age confidence The role of the adult leader is talking with a friend, must he balanced group. critical in achieving this goal. with opportunities to explore a hobby. sport. Group experiences should be arranged or a special interest. Health education The list of activities planned for nine to carefully to build on the strengthof all twelve year olds may he similar to that activities in areas of nutrition. and personal dcldren in the group Variety may he hygiene can be introduced informally in used with younger children. but observa- necessary to ensure that each child has a tions of the children will enable staff to response to expressed interest and direct chance to excel. Social interactions and questions from chi' en. adapt the activities very differently in the development ot friendships are ot crucial planning a developmentally appropriate Time for comfortable group discussion importance for children. Adults will he program For example. during one three- and for ompartir.:1 information to the total important in pointing out that. for (A:Ample, hour period, a six year old might listen to a group should be balanced with time for a child may not sing as well as others. but story, play in the sandbox. ride a bike, children to be alone, to read or chat with a she is a great addition to a softball team. paint a picture. engage in a brief group friend, or with a friendly adult. Younger Without strong adult models ot kindness game, and spend time talking and giggling children may be very direct in expressing and compassion. children can sometimes with a friend. During that same period. confusion and fears. Nine to twelve year appear to he insensitive or cruel to others. one 12 yearold may he completely absorbed olds often have a great. but sometimes A major program emphasis should include in a game of chess, while another works on fragile sense of personal dignity. Any action group discussions to establishinsensus a model and listens to music. a third devotes on the part of an adult that might cause on standards for he havior, tairness. and herself entirely to a g- tie of baseball. and them to look silly or inadequate in front of consideration of the needs of each Ind md- a fourth sits under a tree and talks to a their peers is an action to be avoided. ital. with emphasis on supporting strengths. friend. Dealing with the emot;onal. and social Developing expertise in a sport or phys;cal changes brought about by dramatic physical activity can he one way to help a nine to 51 The Early TeensTwelve to Fourteen Year Olds

Understanding the dramatic changes that changes in emotions, behavior and think- th 2 opposite sex. Learning to handle the occur as children enter the ken years should ing. Since these cycles are new to adoles- emotions and behavior that go along with be helpful to adults as they establish or cents, they may not be handled well attracting and forming emotional attach- maintain comfortable relationships with The most important mental change ments can be stressful in addition to being young adolescents. Rapid physical changes, dunng adolescence is growth in the capacity exciting. combined with wide variation among indi- for abstract thinking. This capacity to think Adolescents undergo dramatic physical viduals, tend to make adolescents extremely about many possible realities becomes a and mental changes in a short period of sensitive to their appearance. At no other fascinating activity and may be increasingly time, and their place in society often seems time in life are feelings about the self so important as the adolescent establishes a confusing to them. Adolescents need guid- closely tied to feelings about the body. personal moral code. Rules and principles ance and support in establishing themselves Physical appearance also affects the ways simply accepted from parents and other as contributing members of the society. in which adults and peers treat an adoles- authorities are essential to children, but Adults who are effective in working with cent. Teens who have a rapid growth spurt adolescents need to think through rules adolescents must be flexible and willing to may be treated as adults while those who and principles and consider the alternatives accept a vanety of behaviors and encourage have not grown as quickly continue to be in order to adopt or adapt them for young people to make choices and become treated as children. themselves. more independent. At the same time, their The physical changes of pubescence can One of the most obvious social changes flexibility must be balanced with the ability also affect emotions. Cyclical changes in for adolescents is the initiation of interest to set and enforce limits for appropriate hormonal balance are associated with in and interactions with young people of behavior.

Program Implications

Young adolescents need opportunities Positive adult role models will help young people confined toa nursing home or caring to exercise their rapidly changing bodies people affirm their identification with their for younger children. Since young adoles- as well as opportunities for rest and relaxa- racial, ethnic or gender group as well as cents have a need to prove their competence tion. Adults should encourage a balance gently challenging their stereotyped views and exhibit achievement, it may be impor- of competitive and non-competitive physical of their own or other groups. Adults can tant for staff to encourage projects which activities. The development of skills and encourage adolescents to express feelings require a serious commitment and sus- talents are important in fostering self- and thoughts through dance, writing, music, tained effort resulting in a formal produc- confidence and self-esteem and may bolster art or any other medium available in the tion or product such as a drama production an adolescent's status in a peer group. As community. Perhaps most important of or publication of their writing, or exhibit young people develop the capacity for all, staff can help young people see them- of their artwork Assuming responsibilities abstract thinking, they can be e.-couraged selves as useful citizens by making it for service within the program or commun- to find value in a wide variety of social, possible for them to make meaningful ity car he important in reinforcing an intellectual and artistic activities, in addition contributions to their communities. For adolescent's sense of personal importance to the physical sports which often hold example, some programs give adolescents or self-worth. a permanent placeinprogramsfor the opportunity to be involved in commun- adolescents. ity service activities. such as visiting elderly

5ti How Can Group Behavior Be Managed in a School-Age Child Care Program?

Adults who have an understanding of verbally describe what seems to he happen- To create positive group interaction in child development and who may he well ing with the group in a nonjudgmental school-age children, some or all of the acquainted with several school-age children and direct manner. Staff acknowledgment following suggestions may be useful. are often surprised at the unpredictable of the disruptive activity will not necessarily Respond to children's ideas seriously natureofgroups.Sometimes,kind, improve the situation and it may temporanlv and respectfully. cooperative, and helpful, chilaren in groups make it even worse. However, the children can also be cruel, defiant, and destructive. will hear that staff are not angry or punitive Provide a choice of activities for children While all six of these charactenstics can and the acceptingattitude may catch their be exhibited by the same child within a attention. Allow children to establish their own twenty-minute time span, some children pace in the program by providing areas If possible, the larger group should be have periods of time when one or two of for relaxation as well as for vigorous divided into smaller groups. A staff leader these traits may seem to dominate their physical activity. can request the group to choose activities personalities for hours, days, or weeks. in pairs or groups of three. Staff can then Provide opportunities for children to Particular personalities of children can circulate quietly among small groups in- play alone as well as with friends. combine in ways that have a dramatic effect stead of trying to remain in control of a Establish n ies which are simple, clear, upon mood, tempo, and general cohesive- large one. In addition, it should be possible and ness of a group. consistentlybut-pleasantly for those participants who want to concen- enforced. Each grog has a different dynamic which trate on a project or activity to do so in a Develop friendly relationships with functions z, a unique personality. Some protected space. Staff should continue to children; staff are neither teachers groups are turbulent, while others are supervise the rest of the group for safety nor parents, but are instead trusted harmonious almost from the first meeting. reasons, but not force them to join the and respected adults. The emotional functioning of a group can activity. be affected by experiences children have Encourage communication among As a group develops cohesiveness, pat- had at home or icy school, weather condi- adults and children which includes terns of communicating and relating to tions, or unusual or special events such as discussion of positive and negative one another occuramong the participants holidays. Pt times, even under the best feelings, as well as conversations about of the program. It is important for staff to conditions and with skilled sensitive !z,ader- activities and events. recognize these patiems so that they can ship, group activities can fall apart. Some- ensure that individual children are not Staff who work with mixed age r craps times overly high or low staff expectations excluded from activities or treated badly. may face a particularly difficult challenge can feed group instability and at other It is also important for staff to recognize in creating a sense of unity. Children may times there may be disruptive circumstances that changes in the make-up of the group, benefit from interactions with peers who outside the control of the staff member. such as a child leaving or entering the are slightly older oryounger than they are, It is important for Cie adult and the program, can be disruptive, causing changes but mixed age groups usually require a group memb-Ts to realize that when this in patterns of communicatmgand relating more flexible schedule, more varied activ- happens,is not necessanly anyone's fault to one another. ities, and more opportunities for children Instead of allocating blame. staff can to work and play in small groups.

How Should Problems With an Individual Child's BehaviorBe Addressed in a School-Age Child Care Program?

Children's behavior is often interpreted terms. Clearly, some children are temper- is an important first step in working by staff to be the direct result of the hame amentally more difficult than others. For with them effectively. environment or of the Parenting techniques example, a child who is easily distracted, children have experienced. While families has difficulty adapting to change. and Staff should express their feelings and neighborhoods are certainly powerful responds negatively to new people or honestly and directly.but briefly. Be influences in children's lives and on the experiences may be difficult to manage in sure the children know positive feelings development of their personalities, it is a group. It is helpful far staff to recognize of staff as well as those that may not also important to consider individual tem- individual temperament as a means for he quite so positive. perament inunderstanding achild's understanding children. planning activities. It is important for staff to delegate behavior. and developing strategies to meet their needs. authonty and responsibility to children Examining how a child deals with change, whenever rossible, preferahlv in ad- responds to new experiences, is distracted, The following suggestions may help staff vance of the activities. If children ,.flive deal with children's negative behavior: persistent, or predictable can help staff knowing they stiare responsibility for understand a child's behavior without Observing children's behavior and the success or failure of the program, judging or labeling the behavior in negative focusing on individual strengths they may be raore inclined to engage 5, in constructive actions. For example: a Staff should offer one or two realistic While the above suggestions reflect staff member might say to a child. choices for a disruptive child, such as. positive actions staff can take to work with "Susie, thanks for collecting the took "Shall we walk over to the park where children. there may he instances where a we need. Will you arrange them on we can work off some energy or would childmay have continuing difficulty that work table and he in charge of you prefer to go to the gym today and adjusting to the program. In such cases, giving them to the people who need see if we could use the tumbling mats?" parents and the child's teacher should be them?" integrally involved in information sharing For some children, the touch of a hand and in developing constructive solutions. A staff member who is having particular or an arm around the shoulder is a Staff arid parents should meet to discuss difficulty with one or two of the chil- steadying influence, while other chil- the child's behavior and explore additional dren in the group could try to establish dren prefer not to he touched and can ways in which the program can meet the individual contact alone with these be very active in attempts to maintain needs of the child. children, for example: "Paul, I find distance between themselves and the myself yelling at you fir more than I adult. The staff should know the chil- like. I think we'd be better friends if dren well in order to determine whet- we knew each other h _Lien Would you her brief affectionate physical contact be my hiking partner when we go to will be helpful and appropriate. the State Park tomorrow?"

Listed below are several resources and references that may provide additional information on the topic of school-age child care.

Baden, R., Genser, A Levine, J & Seligson, Collins, W. ( Ed )1984.1kvelopment bunny Scofield. R. (Ed.) 1981-1988. School-Age M. (1982). School-Age Child Care: An Middle Childhood Washington, DC. .\otes Nashville TN Action Manual. Boston, MA: Auburn National Academy Press. House Publishing Company. Spedding, P. (1983-88). "School Age Child Department of Human Development and Care."Child Care NotebookIthaca, Bredekamp S.(Ed.)1986. "Position Family Studies (1980-1988). Resources NY: Cornell Cooperative Extension. Statement'. on Developmentally for Parents, Teachers and Caregivers. Appropriate Practice in Early Childhood Ithaca,NY: ResearchPark,Cornell Programs Serving Children from Birth University. Through Age 8". Washington, DC. Hamilton, S (1981 I. .1c/0/escorts. Ithaca, National Association for the Education NY: Cornell Distribution Center, of Young Children. 7 Research Park.

This technical assistance paper is supported by funds granted to the C'ouncil's School- Ig Child Care Prow( 1 by the Division 1.1 Criminal Justice Services and the United States Department of Health and Human Senwe.s The Councils School-Age Child Care Project. as well as the production of this te( hnical a ,si.stance paper, is under the direction of Fred Meservey. The principal author is Jennifer Birckmayer. Senior Extension 1ssociate, Department of Human Development and Family Studies. New York State College of Human Ecology, Cornell University. Mabel Leon, Janet Holbrook, and Robert Frawley of the New York State Council (m Children and Families assisted in the development of these materials Clerical and staff support were contributed by Pat Dotterer and Nancy Morrison In addition, we would like to acknowledge the assistance of the interagency team composed of staft from ASS, SE!) DR and DOS For further information contact. The NYS Council on Children and Families (518) 474 -6293

5 It School Age Child Care Technical Assistance Paper MARIO M. CUOMO, Governor GERALD C. CROTTY, Chair MATILDA CUOMO, Honorary Chair JOSEPH J COCOZZA, Executive Di-ector

Technical Assistance Paper No. 11 MAY 1968 MIII=MM=11==1==11 gteparing a Budget ,ghout Xe York State, man intern t , are o«-1., ring in family lifeIn par- tecular there is an increasing number etum-long for a School-Age parents with school-age e-InPren and an in- CreaSiny number of single parents One of the consequences accompanying these ehangeccs Child Care Program the twat, number of children in need of s, hoed- age c hill «UV 1e/101m-hoed is not m session School-age chileIre programs provide expenses. Budgets for proprietary programs child care for elementary and middle school usually project an income which exceeds When child «Ire for school-aye einhlrenrs unavailable parents who must worl, are fimed iren during the hours when parents the expenses. to leave their children unattend,dIt is esti- are at work and school is not in session. mated that between 100 to O - $0(1,000 such , technical assistance paper will provide Each item listed is referred to as a line- chile/eon an New fork State are unsup_Tri.sea general guidelines on how to develop a item Specific line-items require hack -up for several hours each day budget fora school-age child care program sheets to explain in detail how costs were Individual programs can adapt this infor- calculated. For exare, the line-item h, response to this problem. the .~''ate of \eu. mation to meet the particular needs of theli- "Salmes- indicates the otal cost for staff Feed; has undertaken a numb(' initiatives to own program A separate technical assis- salaries. The budget bazk-up sheet lists encourage the development ee ml-age (WI tance paper addresses guideline, ,level- the individ.:al staff positions, identifying care programs Miring 1981 the e opmg effectivefinancialmzi..agement the. ,nt of time worked per week and enacted (1 hill u'hu h authori:ed ( funding proced u re s per year, the salary rate, and the annual program fee support the start-Hoot new c, hoot ,alary The hack -up sheet for "Fringe aye c held care programs This hill nets signed Benefits" identifies each benefit and indi- by Gorerruir Cuomo In July of that war What is a Brdget? cates how the figures were calculated. is part of the state s effort the \eu)(a A Some funding sources also require a state (.0unt m Children and /- writhes ha, A budget is a fiscal plan for operating a budget justification or budget narrative. coordinated an mteragem y prole( t hoed- programIt is a written summary of the This is a written explanation ( 'each lye child ('are, m «mum( hem u',th the De- line partment olSoe Services lUrtsum for } annual estimated costs and sources of item describing why it is essential to the and State Education Department dud sapported income of a program Used as a manage- operation of the program. In 'he budget by the Division of Cnnnnal luso(Servues ment tool, it allows programs to plan how narratRe. the discussion of the line-item The purpose' of this prole, t rs to assist (mu- much money is avaiiable to spend and to "Salaries" would include a description of mmifies m chiding and operating school -age determine how it will he spent In addition the staff positions, e ,Dlaining the duties (held (me programs to describing the 1-mances of a program, of the staff members and the required the budget also reflects the scope of the qualifications for each position. Planning and implementing a Si hoot program and itp-iorities Preparing and .e child ewe program di't'ties a series tit balancing a budget tequires making policy Budgets are also nrepared to meet ac- eomplek tusks Resoure es and intor nation are decisions that determine how the school- countabilityrequirements of funding often needed to tae . support. and m 01110it' age child care program will operate. Sue h seurces For example. in New' k State. the devil( mment of such programs policy decisions include plans 1M-staffing the Department of Social Services requires patterns. sal,'scales. program activities, special budget forms to 1used by pro- The ('o t. ,s developing a series of tee 11- grams, as do the DivisH ai for Youth and nu al ersarshme e papers to addles., the 'levels of and parent fees local United Way Age? cies Rather than onutuanifies e,tabhshing se /fool -age Child tare programs The:, papers disc us s maim sie;),,, The budgeting process t insists of item- include the specific budget form of any that .should he taAro and offer prat tie al sug- izing the expected yearly (fine and one agency, thellowing sample budget gestions on how to develop quality program, expenses of operating a pry am, assigning form (see Box A) attempts to incorporate Each raper provide s a beginning point for a dollar amount to each, and halal-king th_ most common categories of income Individuals and community groups planning the figures In nonprofit organizations, the and :xpenses These categories may need new programs estimated income is generally equal to the to he adapted to specific funding sources. 55 How is a Budget Developed? BOX A A budget should reflect the program's mission and the scope program activities. Sample Budget Once these have been defined, expenses and income can be calculated accordingly. Name of Program At that point, program planning and bud- Annual Program Budget lu geting take place simultaneously. A decision made in one area almost always has consequences in the other. Income, expenses. and program p, torities need to be coordin- INCOME ated to arrive at a balanced budget that Parent Fees accomplishes the program's objectives. Registration Fees Funding Sources It helpful for programs to define (e.g. Department of Social Services, procedures for developing, approving, and Division for Youth, United Way) revising budgets. Such procedures should include plans to: identify who will prepare the budget and how input from staff, parents, Fund Raising and board members will be obtained; Other establish a time frame to indicate when the budget will be prepared and pr :- TOTAL INCOME sented to the board for approval; develop a timetable for submitting FXPENSES approved budgets to funding sources; Personnel determine what reports will be used Salaries $ to compare budgeted amounts to Fringe Benefits Travel aci:ial expenses and income; and, Staff Tra"e1 deMgnPfc a proced. ire to be Followed Transporta m of Children to revise the budget when necessary. Field Trips Occupancy Costs Space Costs Who Should Be Involved in Utilities Preparing the Budget? Building Repairs and Maintenance Equipment Furniture The budget is usually prepared by the Program Equipment program director or a small committee consisting of the director and representa- Supplies tives of parents, staff and the hoard It is Classroom helpful fora fiscal staff person to participate Office in the budget process, but it is not advisable Custodial to delegat, budget preparation to this Contractual person alone. Because the udget process Consult. nts involves program as well as fiscal decisions, Substitutes director must take an active role in its Other preparation Food Other Inpreparing the budget, itis a good Insurance idea to receive additional information from Advertising other people involved in the program. Staff Training and parent perspectives are oftenvery important, and their involvement can also XPENSES help them understand the policy decisiins that have to be made during the process of BE LANCE ( Income Expenses) developing a balanced budget. Guidance IN-KIND from funding sources may also be helpful when the budget reflects major changes in policy and programming. A broad ease of participation in the budget and planning processes generally improves the quality Annual Operating Budget attending training workshops A rate per of the decisions. At the same time. it is mile is determined by the program To critical that the process for soliciting Expenses dett!rmine a dollar amount for the budget. p ,ticipation and the size of the group he kk'hen dete Honing program costs, it is it is important to estimate how frequently de manageable. essential that expenses are calculated as staff-will have t' travel to conduct program business Once prepared, the bud ,2t is presented data! ateR as possible and not an i eel at to the board of directors for their approval. hr guessing Specific prices should he Occupancy Costs This category Lon- Since the budget represeots policy deci- obtained for items whenever possiNe mksof all the costs associated with occupy- sions, the board must clearly understand Back-up sheets should he prepared ti ir mar ;t ing a building and the space outside. It the proposed expenses and what effect line-items to document now the figures includes rent or mortgage payments, utility they will have on program operations. The were determined costs, and m:,:ctenance and repairs of the board is legally responsible for overseeing Salaries Staff salaries represent the t tilib costs include electricity, the fiscal operation of the program and major cost of school-age child care pro- gas, oil. water, and telephone el nifty com- must approve the operating budget grams. The number of staff hired, the panies can provide information on their armunt of hours allocated for them to rates and will often assist in determining a perform their job, and the rate of pay they realistic estimated cost, based on how the What Types of Budgets Are recent are important aspects to consider space wilt he used. Maintenance and repairs when determining staff salaries. Sf include costs for snow and rubbish removal. Needed and How Are They salaries are usually established by identify- painting, lawn mowing, plumbing. and Developed': ing exactly what the job will be and what repairs for majorappliances. The majority qualifications will he required, and compar- of unforeseen problems thatrequire immediate attention are associf.ted with There are basically two types of budgets ing this to similar positions in the com- occupancy costs. Therefore, it is important needed for school-age child care programs, munity. Monies for staff raises and accrued to include extra monies for unanticipated a start-up budget and an annual operating vacation and sick leave must also he bud- budget. A start-up budget idertifies the geted. Salaries for substitutes are placed expenses under this line item. initial,sts needed to set up a program on in this category i f payroll taxes are deducted Equipment Equipment consists of a one-time only basis; it also indicates how from their checks. If monies are not de- such items as furniture, vehicles, and money will be acquired to pay for the ducted from their paycheck. substitute staff program equipment that will not need to start-up costs. An annual operating budget should he included under "Contractual he replaced within a year. Some funding includes the regular ongoing expenses of Services sources, such as the New York State operating a program and the anticipated Fringe Benefits This line item in- Department of Social Services, also establish sources of income. cludes benefits required by law as well as a specific dollar amount which defines The annual operating budget for the discretionary benefits offered by the pro- equipment, for example the purchase must first year of a program should not include gram, such as health insuraire. Benefits be more than $50 to be categorized as equipment. start-up costs. The first year's I- udget needs required by law, such as S(ial Security. to establish the viability of a program by Worker's Compensation. I,ahility. and Supplies Supplies include items determining if the income generated will Unemployment Insurance are described purchased that have a lift span (done year pay for the cost of services on an ongoing more fully in th,_. Technical assistance paper or less This category ( an he separated basis. Both b idgets m re prepared he fur; "Employer Roluirements of a School-Age into tyres of supplies use I in the program: starting a program. Each provides important Child (are Program." The personnel poli- classroom. office, and custodial Examples information; one indica',s if the program cies or a program should describe specific of classroom supplies include art materials. has enough resources to get started and information about the fringe benefits games. recut ds. and hooks; office supplies the other indicates if there is enough provided to staff trii_nthers Each fringe can include stationery, photocopying costs. income to operate on an ongoing basis benefit is computed separately and noted typewriter ribbons. and paper claps; and on the budget hack-up she .!ts. the total When developing a budget fora school- custodial supplies include such items as figure is recorded in the midgetItis age child care program. expenses are vacuum cleaner hags, garbage hags. and advisable to cheek for yearly rate increases cleaning prod' acts generally calculated first. and then income for many Range s,,ch as health is uetermined. Itis usually nec,..,;sary. insurance, Sociai Security. dn.i porker's The cost of supplies should he estimated however. to go back and forth between Compensation. realistically to ensure that enough funds income and expenses and between program arc allocated to meet t ,upply needs of and fiscal priorities to arrive at a realistic Travel When consielernig this item the program Supplies a necessary budget. Since both expenses and income of the budget, the pi-0,1,mm must pr,:t \pellsC of a program, therefore, an ade- are esFimates. itis wise to include dry the cost of how the children will get to and quate amount of money needs to he avail- potential costs and estimate income con- from the program Many programs do not able to purchase suppl,es in order to provide servatively to prevent future financial incur student transportation costs ho_ .:use, a variety of activities and an enriching problems pursuant to Chapter 683 Of the laws of ern ironment t(ir children 1986, school dastra.,s in New lark State The following section describes the Contractua: Services Dees for (on- may he reimbursed for transporting stu- categories included in an annual budget tiltarits such as lawyers. trainers. account- dents to school-age child care orograms For the most part, these same categories ants. and special resource people such as must also he included in a start-up budget. `loner is also allocated under this line artists. musicians. and dancers. are included Special considerations for developini.. item to reimburse staff who drive their in this category Substitute teaching staff start-up budget are described in ,-, scparate own vehicles when conducting program salaries ire placed in this pa., of the budget section. business such as shopping for snacks or if payroll taxes are not deducted from their 57 paycheck If they are deducted, then costs funding sources. A variety of funding Start-Up Budget for substitutes are included in the "Salaries" sources, such as the New York State section. Department of Social Services,ITnited Way, E:cpenses FoodThe cost of food is included in and local organizations may, ..,vide addi- this section. A realistic figure can be cal- tional income to school-age child care A start-up budget is a budget that repre- culated by prepanng a sample weekly menu programs. The funds listed under"Funding sents the costs of starting a new program. an determining the cost per child for each Sources" in the income section of the budget The budget is simi!ar to the annual operat- week This figure is then multiplied by the should be amounts that have been officially ing budget, but the costs include one-time number of children attending the program appro' for the same period of time only expenses that are not included in the and then multiplied by the numberof weeks covere .1 by the budg, t. annual operating budget. Common start-up of operation. Fund Raising Many programs find costs include: Another me. hod to determine food that fund raising is needed to increase the program's income to a level that is equal to Personnel Salaries and fringe benefits costs is to use the reimbursement rate for fo, staff prior to the beginning of the snacks established by the Ur -ted States the expenses. Other progra-ns raise extra funds in case of an emergency situation or program are included in start-up costs. Department of Agriculture (USDA). This Staff will be needed to plan the program. rate can serve as a guideline for the actual to assist wish cash flow problems. If fund raising is necessary to balance the budget, order supplies. set up classrooms, ruit food costs for one child for one snack and children, and receive training. can be multiplied to calculate costs for the a fund raising plan should be developed. year. Information about reimbursement This plan identifies fundraising events, Contractual Services A lawyer and rates can be obtained by contactIng one of expected revenues, who will be involved in an accountant are often needed in the the following USDA field offices: Albany the project, and the approximate number beginning of a program to set up the legal (518) 472-7636. New York City (212) of hours of work that will be required. It is and fiscal aspects of a program. Trainers 620-6322, Rochester (716) 263-6744. wise to he realistic instead of optimistic may also be needed to train new staff. when calculating funds earned i.hrough Occupancy Costs Space for the Other Expenses in this category fund raisingand to determine if the money school-age child care program will have to nclude insurance, advertising, training, earned is worth the time invested by staff. be occupied prior to opening. lithe facility and other line items as needed by individual board membei:. and volunteers. programs. will be licensed, renovations may be needed Other Other soarces of funding in- as a result of local fire. health, and building Income clude cash contributions from community inspections. Anticipated telephone instal- organizations and grants from private lation costs and security deposits are listed Parent FeesThe majority of income foundations.Include only:liedollar in this part of the budget. received by most school-age child care amounts that have been officially awarded. EquipmentEquipment necessary to programs is from the parents of the children start a program could include tables, chairs. enrolled in the program. Fees are deter- In-Kind Contributions couches, rugs. shelves, easels, and re rd mined by balancing the amount of income playeifor the clap '9oms, and possibly needed with an affordable parent fee. In-kind contributions are donated set- equipment for the Kitchen. office, and Programs must i(ent4 the population that vices or goods that have a measuiahle outdoor play area. will be served and the appropriate payment market value and serve a useful function Supplies The annual operating budget system and fee schedule before the amount to the program The estimated monetary irJcles the cost of replenishing supplies. of income received from parent fees can value of in-kind contributions is include,: Tile cost of purchasing all the supplies be determined. Creating a quality program in a budget to determine the total cost of needed to begin the program is included that is afford' He to pa ,-tints is often a the program. The figures can he listed in in the start-up budget. Classroom supplies difficult task.i he development of parent the budget in a separate column, or pre- fee systems will he discussed turther in pared on a separate page as a budget could include games, art supplies, books, and re,ords, office upphes include staplers. the following section. hack-up sheet. The amounts are generally staples,stationery,paperclips,and placed in parentheses to distinguish them Registration Fees Some programs envelopes. from cash expenditures or income charge a registration fee for chile, en who There are many costs involved ii starting are enrolled in the program or who are up a new program that are difrcult to place-i on a waiting list. It is a fee to cover The value of donations is determined foresee. Contacting new programs it neigh- the costs of enmIlinga child, which requires by estimating the cost of a comparable boring communities could he nelpful in additional staff time. For bud5,eting pur- item or same. For example, the value of custodial services donated to identifying hidden start-up costs. poses, registration fees are calculated by program would he based on the feL or salan. that estimating the number of new enrollees Income for the coming year and multiplying this would he paid for the same services: the value of space provided to a program would figure by the amount of the registration T ie income needed to pay for start-up fee. he equivalent to the rent charged for similar expenses can he obtained through com- space. Some funding sources require that munity org,anizations, state start-up grants, Funding Sourceslt 'soften necessary an amount of income or dorcIted goods or fund raising. and donations Because most to se, i outside funding to supplement services he received to match a part or all school-age child care programs do not start parent fees for families who cannot afford of the funds they awArd to a program In the fees. In areas where many low income this situc.tion, the donation of in-kind with full enrollment, start-up income should families live, the funding support of the also include funds to supplement personnel ci,ntrbutions and their value must he and occupancy costs until full -nrollment program:.; t,77` r rent fees to other documented. 5 is achieved. r ends to pay for the start-up costs are necessary to secure before developing a program. Since1984,the New York State BOX B Department of Sociel Services has had funds available to assist new school-age NYS Department of Social Services child care programs with start-up costs. School-Age Child Care Programs Under this program, grants of up to $10,000 are awarded to programs selected for Budget for Start-Up Funds funding through a competitive application process. The budget form presented in Box B is part of the grant application Program Development package and is required to be used. and Demonstration

How Are Parent BUDGET SUMMARY BY OBJECT OF EXPFNSE Fees Developed? PROGRAM DEVELOPMENT& Parent fees are determined by each OBJECT OF LOCAL DEMONSTRATION TOTAL individual program based on a vanety of EXPENSE SHARE* FUNDS COST factors. The expenses of the ,rogram wil' largely determine how much money must A. Personal Services ix raised through fees or other sources of 1. Personnel funding. If grants are received or space and services are donated, parent fees will 2. Fringe Benefit be less coAly than if the program had no 3. Total (Lines 1 & 2) other sources of funding. Parent fees must be affordable to families, or they will not B. Non-Personal Services be able to enroll the ir children. The cost of 4. Consultants the program N4 leterrninewbo can afford the services and the quality of the program. 5. Travel Per/Diem A balance Irtween the quality of the program and ics cost to parents should 6. Equipment guide the decision-making regarding parent 7. Supplies fees. Fee reductions for siblings in the program are considered by some programs, 8. Contractual Services as well as charging additional fees for special activities, such as dance lessons or photo- 9. Total (Lines 4 thru 8) graphy workshops. C. Other Expenses The process of developing a parent fee system includes the following general D. Indirect Charges guidelines: E. Project Total identify the annual cost of the program, (A+ B+C+ D) tht. daily cost per child. and the supple- mental funding available: `Includeamounts for all funds other than Program Develonment and Demonstration analyze the amount of money parents Funds, including in-kind contributions to he used ,,upport of the proposed in the community can afford, or are protect. Indicate amount of in-kind portion of Local Share in parenthesis next to Local Share Project Total (E). currently paying. for school-age child care; examine the types of parent fee systems Note: This budget is similar to the budget torm presented earlier However. it is important to note some of the diffe-ences The Department of Social Services' budget does not have categories for food oroccupancy described in the next section and costs. rood expenses are included in the "Other" category and occupancy costs are generally placed in the determine which n iod establishes "Contractual" category Consultants are listed in a separate category instead of being includedin the the best balance oetween program "Contractual" category philosophy and cost: and. establish clear, consistent policies that 1i:formation about the eligibility criteria Lnd the application process can be ohtained by writing to the communicate the program's position SchoolAge Child Care Program, New York State Department of Social Services, AO North Pearl Street. Albany. New York 12243. (800) 342-3715. extension 474-9454, or by contacting the SchoolAge Ctrld Care regarding parent fees. and issues such Project of the NYSCouncil on Children and Families, Mayor Erastus Corning 2nd Tower, 28th Floor, Empire as fee reductions for siblings, and the State Plaza, Albany, New York 12223, (518) 474-6253 cost. if any. for days children do not attend the program due to illness or vacation. 53 'I he following information describes two make the program accessible to as many 3. Estimate the number of families in each systems of establishing parent fees for low-income families as possible. income range. school-age child care programs. Programs offering scholarships must first 4. Project the amount of money generated Flat fees This fee method charges each determine the cost of care for all families, by parent fees according to the trial fee family an equal amount of money for the which is calculated in the same way as flat scale. care of their child and is an easy system to fees. Next, the source and amount of fends implement and maintain. To determine a available forscholarships must be identified. 5. Compare this income with the cost of flat fee for chili& care, idc.iti;,, the total Programs can then decide how many the program. projected expenses and subtract any anti- children will be able to receive scholarships cipated income, excluding the anticipated and the amount of the subsidy. 6. Adjust the trial fee sc?!,, as necessary. to ensure income is equal to, or greater parent fees. This figure represents the Written criteria should be developed to than. the cost of the program. amount of money needed to cover the communicate the eligibility requirements expenses of operating a program. Next, and selection process for awarding scholar- divide this figure by a realistic estimate of It is important to review the scale to ships. If the criteria are based on financial ensure that the fees are affordable to parents the n umber of ch ildren who are, or will be, need or personal hardship situations, it is attending the program. This figure is then in all income levels, and that the money important that the information provided generated is sufficient to on :rate a quality divided by the number of days the program by the parents be kept confidential. is in operation to arrive at a daily cost per program. If a ffordAle parent fees yield child. Sliding-Fee ScalesParent fee schedules only part of the actual operating costs, based on faafilies' a'ilities to pay are program: wit: have to raise funds or locate A realistic estimate of children attending additional sources of funding. the program can be obtained by taking 80 referred to as sliaing-fee scales. The purpose of this type of fee system is to make care to 90 percent of the children enrolled, or, The use of a sliding-fee scale may make for new program 50 to 75 percent of the more affordable and thereby more accessible to low-income families. Siiding-fee It difficult to assess if income will cover numberof enrollment slots (Baden. 1982). expenses because the income produced This adjustment takes into account the scales are more complicated than flat fees to set up initially. However, once the sliding- from parent fees changes as enrollment inevitability of children leaving the program, fee scale is established, its implementation changes. To compensate for this, some new enrollees starting a few weeks lz'er. programs establish enrollment quotas and families neglecting to pay their full is comparable to the flat fee system. An important advantage of a sliding-fee scale for each income level on the sliding bills. is that it provides the opportunity for low- scale. This method ensures that income is The daily cost per child is multiplied by income parents to obtain school-age child received as budgeted, provided an adequate the number of days in the payment period care. number of children are enrolled acceding to arrive at the flat fee. F' ;ample, tuition to the quotas established. paid on a weekly basis would be determined The following information provides Once a sliding-fee scale is developed, it by multiplying the daily cost per child times guidelines for developing an effective should be put in writing along with the five days. sliding-fee scale: procedures for calculating and document- A flat fee system can be modified to i. Calculate the revenue needed to cover ing parents' income Ithough sliding-fee include scholarships for children whose the cost of the program. scales are developed according to each parents are unable to afford the full cost of program's individual costs and resources. the program. It is a method used by pro- 2. Set up a trial fee scale with graduated it can be very helpful to contact programs grams who have insufficient funds to income levels based on family size and that use sliding-fee scales to learn from support a sliding-fee scale, but want to corresponding le? charges. their eAperiences For Further Information

Individuals involved in planning programs should obtain resource materials and 13.angs, D.. and Osgood. W.(1976).Business I K. Lasser Tax Institute. (1970).Common contact knowledgeable people who have PlanningGuide.Boston,MA: The Sense Guide to Accounting.New York, already established programs to learn from Federal Reserve Bark of Boston. NY: Cornerstone Library. their experiences. For a list of available Bowe, G. (1975)."Where Do All the S S Morgan. G (1984) Managingthe Day Care technical assistance papers and the names Go"Ithat Every Board and Staff.ilember Dollars.Cambridge. MA: Steam Press. of programs a id 1:esource people in your of a Nonprofit Organization Should area, please contact the School-Age Child Know About Accounting and Budgeting. Public Management Institute.(1979). Care Project at the New York State Council Concord. NH: New Hampshire Chantable Budgeting for .Vonprofits.San Francisco. on Children and Families, Mayor Erastus Fund. CA: Author. Corning 2nd Tower, 28th Floor. Empire State Plaza, Albany. New York 12223. (518) CommunityAccountants.(1983).A Setterberg, F and Schulman, K. 11985). 474-6293. Simplified ManuelforFinancial Beyond Profit.NY: Harper and Row Management of Nonprofit G ganiza- The following resources and references tions.Philadelphia. PA: Author. United Way of Amenca.(1974). accounting may provide additional information on the and Financial Reportinga Guide for topic of ;srepanng a budget for a school- Gross, M., and Warshauer, W.(1983). United Ways and2Vot for Profit Human age rhik: care program. Financial and Accounting Guide for Service Organizations. Alexandria, IA: Nonprofit Organizations (3rd Edition). Author New York NY:John Wiley and Sons. Baden. R., Censer. A., Levine, J.and Seligson. M.(1982). School-Age Child Host. M. (197h ii..iycare .14ministration Cast: An Action Manual.Boston, MA: Washington. DC: Department of Health. Auburn House Publishing Company. Education. and Welfare

4.17r /

L Cl This technical assistance paper is supported by funds granted to the Councils School-Age Child Care Pnyect by the Owl cum of Criminal Justice Services and the United States Department of Health alai Human Services. The Council's School Age Child Care Project, as we:I as the production of this technical assistance paper, is under the direction of Fred Meservey. The principal author is Carolyn Egas. Mabel Leon and Robert Frawley of the NYS Council on Children and Families assisted in the development of these materials Clerical and staff support were contributed by Pat Dotterer and 11 incy Morrison. In addition. we would like to acknowledge the assistance of the interagency team composed of stall from DSS. DIY. and DCIS We would also like to express our appreciation to Tom Luzzi of Parsons Child and Family Center and Marvin LeRoy of the Kellwood Day Care and Child Development Center, for their consultation and review of the information. For further information contact The NYS Council on Children and Families (518) 474-6293 62 A School Age Child Care Technical Assistance Paper MARIO M CUOMO, Governor GERALD C. CROTTY, Chair MATILDA CUOMO, Honorary Chair JOSEPH J. COCOZZA, Executive Director

Technical Assistance Paper No. 12 MAv 1988 Developing Effective Throng.at .\ew York State _cupola ant changes are occurring in family hieIn particular. there is an increasing number 01 0.orkmq Financial Management parents with schonl-age children and an increasing number of single parents One of the consequences accompanying these c hangeris Procedures Fora the large number 01 c hddren in need of sc hoot age child care when school is not in session School-Age Child Care It hen child are for cchool-aqe chihlren unavailable. parents who must work are forced to lea.e their children unattendedIt is esti- Program mated that between 100,000- 304000 sereh children in \ew York State are unsupervic,.(1 School-age child care programs provide paper addresses guidelines for preparing for cei'eral hours each dug child care for elementary and middle a budget. school children during the hours when Financial procedures In response to this problem, the date ot \eu parents are at work and school is not in management York has undertaken a n umber atiritia -5 to session. This technical assistance r per establish controls which safeguard funds em( mraye the development at N( h//(//-age (hill and create systems for recordkeeping and r,!,,\ ides guidelines for establishing effec- care programs During 91,'1. I A gislature financial reporting. An initial step in the tive financial management procedures for emu ted a bill which authorized a funding development of financial manage nent a school -age child care program. ',manm to support the shut-up of nell". hr .'d- procedures is to choose an accounting age ( hilch are progran7s Pus !Whigs signed The estal)lishment of efficient and system that will provide reliable a;-id Goverm (rim() in lulu nt that year effective financial management procedures financial information is extremely important to the functioning Is part of the state's elfinthe \eu )ink State Onnu it o t C luldren and Families has of a school-age child care program In Accounting System coordinated an interagency protect Nhool- addition to reviewing the information in .1ge Child Care in conimptunt 11 ith the De- this paper. it may he advisable to consult An accounting system provides infor- partm ot .So( 1(11 ,Sen is es Division tot ) outh ith an accountant or other qualified mation about a program's actual costs and State Ethuatu m Apartment and supported financial expert for assistance in develop- and income It creates organized proce- by the IM Isum at Criminal .tiersisrs ing fiscal procedures which meet the needs dures to record income. control the dis- The purpose ot this pro /ell /N lu assist iln- and circumstances of individual programs bursement of funds, and periodically mum hes m starting u d operating st /mutt/tie child care procpcs I _port on the financial status of the program Two basic methods of accounting Planning and implementing a new si h n >1- What Is A Financial include cash and accrual accounting age child care program moth es a series of Maw- gement System? complea tasks Resources( 7(1 In If PI matron ate Cash Accounting often needed Iota( dilate su pearl, andpi °nude A financial management system is an Cash accounting records al, expense the development ot such programs organized set of procedures and principles when it is paid and income \TOILit is designed to control and manage program received. The transaction is recorded The c'ouncil ,s developing a sews ot tech- funds It ensures the proper management on the actual date that money is trans- nical as,v.lanc 'irers to address the ,teeth al of money through a system of checks ferredA minor advantage of cash con7n7unmes estabhsfunq school -age c held ( are and balances, and provides a clear record programs These papers disc tics the slops accounting is that it is a simple book- that should he taken and oiler prat to al .50q- and audit trail for all financial transactions keeping method that readily provides gestroms on ham rn derelnp qua! /IIprograms An effectiye financial management system information about the cash position of Each paper provides a beginning point for iscn:ated by developing a budget and apfograrn. A disadvantageofcash individuals and comnumity grout's planning estamishing financial management pro- accounting is that it does not provide new programs cedures. A separate technical assistance information on monies that have been 6") obligated. Consequently, funds that will !Mist Identlft h()Inonc'\Is tetel \Cd al then child to ensure they understand he reimbursed at a later date. or ex- silent TheC' rice lilt II tasks are neLL s- their financial ohligatinns The\ also need penses that have been financially obli- catn'andwhowillheiespunsihk tnrc.rivinti. to kmm the Livectatinn. (if the program gated by the program are not recorded. them out Gent:Lill\ LtLatig, financial regarding payment procedures and the For example, if hulk stipphes were rododgcmcio wit consequence, nt non-pavrnent ordered for 51,000 on August 13 and written manual \\Inch sets tot th iiscal \nsweis to the following questions received and paid for on September 2, manavement responsihill lc, that guide the the $1,000 would not be recorded until financial operations of a ntograill The provide a framework for creating policies Inc collecting patent fees. Sept. 2. A review of the records before tolla\cmgsection desert hes procedure, for that date would rut provide information receiving and spending tunLls, Anon, to I {then are fees due?Idonityinga specific about the :t1,000 obligation, thereby prolllems. prevent or alleviate cash dafor payment gCVerV Monday. not nresenting a complete description and necessary fiscal reporting Frida. oi the lust kit the mnth) com- of t1,e program's finances municates to parent, an exact date for payment. and cuts down on the amount Accrual Accounting What Safeguards of time spent collecting and recording payments The program also must de- Accrual accountingrecords an Are Needed for expense when itis encumbered and Receiving Funds? cide It payment is due in ad\ ance or after income when it is earned. Income and care is provided expense, are recorded at an earlier point Procedures should he deceloped and IIho will collect the fees?Many pro- than w th cash accounting. In the used for managing the funds received It grams make an effort fin a n in-program example given above, the $1,000 for is essential to document allfinancial statfinAnher to collect tuition payments, bulk supplies would be recorc...a on activities to provide a record that can he since late payments or a dispute over August 15, the date the supplies were traced in the event an e \planation is previous payments can create difficulties ordered. This provides a more complete needed later. Ceneral procedures for with parent staff relationships In smaller and accurate picture of the program's safeguarding funds include: programs, where this may not be possible, financial status. program stall should he trained to deal 1 Recording income in more than one Iliac with problems relating to fee collection. A disadvantage of accrual account- by more than one ,lerson to ensure ing is that it is more time consuming accuracy and control of program funds. Will parents be charged for days that because of the frequent adjustments The stall Mein her \\ ho initially receives that need to he made between the children cannot attend due to sick- and records income is general)) a WI- ness, vacations, or snow days?Parents amounts encumbered and paid. and teren t staff person than the one who between the amounts earned and re- must he informed if tees are required records the figuresin the Bianca! when a child 1:s not ahle to attend the ceived. For example, a $1,000 supply I, mils order is initially recorded :is $1,000: program. and it additional costs are charged for early arrivals or late depar- adjustments to this figure may have to 2I kpositing all funds daily, or in a lunch be made if the bill is a different amount Illannel. (;enerallv, it is unwise to ha\ e turesOnce a policyise,tahlished due to price changes. A modification large sums of Lash on the pi Lnmses regarding all,ences and late pick-ups, it of accrual accounting is used by some should he enforced consistently :;I )cpositing all cash raened Cash should programs to minimize the nuinher of er he used dm:LIR lilt purchases ithat happens when parents are late adjustments This system records\- with their payments or do not pay penditures when an invoice is real cd Controls arc needed to eosure that and withdraw their child?Program; and income when itis billed funds are !Teel\ ed on a regular hasis should Lick:mine the Limsequences of Policies and proccdutes should he devel- late of nnnpa\ mein rot fees and imple- oped for collecting parent fees, maintain- molt this policy as soon 'lament How Are Effective ing attendance and teL re« irds, and ihlems \ lackadaisical approach Financial Management developing a \\ hst, so that fees are inwaltl timc l menk ntten results in collected and adequate enrollment levc Is pincuains 11,1 mg Lash fln\\ problems. Procedures Created? are maintained Maintaining Attendance and Fee The program director and a Lorr.rn i ttce Collecting Parent Fees of hoard members usually develop the Records program's financial management proce- Parent fees usually comprise the ma- fee records ate financial dures Their task is to estahhsh procedures jority of funds 1.2i,2,ed in sLho cluld ,mtcndanic and management records that should he re- that ensure the proper management of care programsItis essential to collect money and meet the requirements of fees Ili a timely manner, ntho-L;Ise nodo- \I0\0.1 \Week! \The\6.111he comhined into ohe to; in, or tees for each family funding sources. (Met.developed, the cial difficulties will arise Developing clear ocedures for financial management arc prilicies and procedures tegarcn,t fees Lan he iecnrcled nn separate pages. A presented to the hoard of directors for and communicating this iniormata to torn) that consolidates mini-illation about attendance and fee collection for their approval. The hoard is responsible parents g,reatlY assist in the collection administrative re\ le \\is shown in 13n for the fiscal operation of the program pre ices. and is legally accountable for overseeing 1),1\ !mint recnrds 'dent ih the tamilies who expenditures and bookkeeping methods The importance of clearh written poli- are hehind in their fees: teviewing them cies for collecting fees cannot he mei is the lust step toward initiating the To develop financial management pro- stressed. Parents must he advised of Ills policies that ha\ Li heel.) devel( Ted t.o collect cedures, the program director and hoard pulics of the program before on, )11ing late payments 6 A purchase requisition form is used by Payments made should he recorded in he compared to the program's records on many programs as an internal document several places: the system should provide monthly hasii, to identify any mistakes to control the expenditure of funds. It is zi for recording payments in the check that may have been made by the hank or written request fora purchase which indi- register and recording similar expenses the program. Ideally. a third individual, cates costs and signed approval. After the to accounts that correspond to line-items someone who has no duties connected requisition form is approved, a purchase in the budget. For example. all salaries to recording cnecks or signing checks. order is completed and given to the vendor. paid are allocated to a saimy account so should compare the bank statement to that the total amount spent can be com- the program's records. Establishing a Petty Cash System pared to the amount budgeted. Similarly. all classroom supplies nurchased are A petty cash system is set up in many grouped together. indicating the total What Actions Can be Taken programs to pay for emergeocy costs or amount spent to date on classroom sup- to Prevent or Alleviate Cash to reimburse staff for inexpensive pur- plies. To facilitate this process of grouping Flow Problems? chases to support program activities. The like transactions, categories listed in the amount of the fund generally ranges from budget are assigned numbers This num- Cash flow is a term used to describe $25 $100, depending on the size of the ber scheme is called Chart of Accounts the movement of money into and out of program. A maximum limit, usually $5 (see Box 13). a program There may hr; specific times or $10 per reimbursemer tis set: a.y The person assigned to writing cheeks during the year when a program has cash purchase greater than that limit should should not be the same person who is flow problems even thoug'n the annual hp paid check operating budget balances, or indicates authorized4.0sign checks. Itis a com- Ine person is assigned the responsi- monly accepted practice that the person a surplus. This can occur because an bility of handling petty cash Staff submit who has access to funds should not also annual)perat,ng budget compares the receipts for purc.nases to this individual keep the financial records. This division income and expenses of a program on a and then receive reimbursement. Each of duties provides control over funds and yearly basis: it does not balance the fifgyres transaction is recorded by documenting ensures the accuracy of records. Some on a monthly basis. To alleviate or prevent the amount spent. the item(s) purchased programs require two signatures to be cash flow problems, a cash flow budget the date, and the nu,- :2 and signature of obtained for all checks, usually the signa- should he prepared. the staff member who received the reim- ture of a program director and a board A cash flow budget identifies the ..asp bursement. The receipt should be attached member This can be an effective safe- needs of a program by indicating when a to this documentation. When additional guard if botl- individuals review the checks cash shortage might occur and by provid- cash is needed in the fund, the receipts and background documentation. However. ing an estimate of the amount of the are totaled and a check is made out for if blank checks are signed in advance or deficit. Itis prepared by listing all the the amount that was spent. In this way. signed without reviewing the information, cash transactions that occur within each the amount of the cash plus the sum of obtaining a second signature is not a month. The figures should be estimated the receipts always equals the original useful procedure. as realistically as possible on actual ex- amount of money in the fund. penses and income: they should not he Care needs to he taken in setting up a Reconciling Bank Statements based on monthly averages. For example, system that is fiscally accountanle, yet the amount of money allocated for staff serves the purpose of providing immediate Another control over fundsisthe salaries is based on the actual number of cash when needed. Limiting its use and monthly reconciliation of the hank state- pay periods in a month. not by dividing reimbursing staff only when a receipt is ment. If a program deposits all of its the yearly cost of salaries by twelve presented are restraints that are often cash receipts and issues payments only months The figures for fringe benefits placed on an effectively managed petty by checks, the hank statement should will reflect large quarterly payments for cash system. contain the same figures as the cash payroll taxes instead of equal monthly receipts journal and the check register. amounts. Programs receiving reimburse- Controlling the Issuance of Therefore. this hank statement provides ments for child care or food should list Checks a second record of the piogram's financial the income in the month itis expected transactions. The hank statement should to he received. Issuing checks is the final step in spending funds. Procedures need to he established that identify who will write the checks and how frequently, and what BOX B methods will he used to record and document the payments. One person in Sample Excerpt from a Chart of Accounts c'narge of making all payments results in 100SALARIES 220OCCUPANCY a consistent approach and also provides 111 I tirector 221 Rent accessibility to an individual who can 112Teacher 990 Electricity respondtofinancialinquiries. Time 1E3 Bookkeeper 223kVater sheets, receipts for petty cash purchases, requisition forms, and purchase orders 120FRINGE BENEFITS 230SUPPLIES provide the supposing documentation 121 Social Security 231 Office required prior to writing a check This 122Health Insurance 232Classtoom documentation proves that a legitimate expense was incurred and should be paid. After the monthly figures are identified, Financial Status Report actual costs to budgeted costs. An example the expenses are subtra-Aed from the of a monthly financial status report is income to arrive at a monthly figure for A Financial Status Report indicates the presented in I3ox C. Adaptations can be net cash flo\,. This figure is added to the actual money received and spent during made to meet the needs of individual previous month's net cash flow figure to a specified time period and compares it programs. arrive at a cumulative figure for cash flow. to the amounts budgeted. Prepared on a The completed budget will identify when monthly basis, it can reveal early symptoms shortages and surpluses in the budget of financial trouble. Programs can then Balance Sheet address the problem(s) and make plans will likely occur. Programs should analyze A balance sheet is prepared annually as to cut expenses, raise add" mai income, this information and make plans to avert another means of reporting on a program's or revise the budget. The yearly Financial periods of cash shortages. financial status. It identifies the program's Status Report compares total figures for net north by subtracting its liabilities or One way to achieve a balanced cash actual expPnses and income to the yearly deb from the program's assets. Assets flow is to rearrange the timing of pur- budgeted hLTSThis information is include cash and anything that can he chases and the receipt of income. If the useful to prepare more precise and reliable turned into cash, such as approved grant monthly cash flow figures are consistently estimates for next year's budget. close to zero, meaning expenses are nearly awards, buildings. and equipment. The equal to income, late payments or a drop A yearly Financial Status Report consists difference between the liabilities and assets in enrollment could seriously threaten of the line items listed in the budget, determines the financial worth of the pro- the program's financial stability. Programs focusing on three areas: the amount gram. This amount is the Fund Balance. A in this position may decide to require budgeted, the actual amount spent or baladce sheet is usually prepared by an parents to pay for care in advance to received, and the difference. Formats for accountant It is important for directors ensure that funds are available to pay monthly financial status reports vary and hoard members to understand the staff salaries. If cash flow is a problem widely in terms of degrees of comparing report because it provides useful informa- only during certain months, rearranging when purchases are made could alleviate the problem. Often a negative cash flow BOX C exists during the winter months lue to he,ting costs. Purchasing bulk supplies in the summer might be one way to Monthly Financial Status Repor: compensate for this; another possibility is to pay for fuel or, an installment basis. Month Sometimes the negative cash flow is so Yearly Actud Actual Budgeted Difference large during one time of the year, that Budget Monthly YTD YTD YTD rearranging the timing of purchases and income is not enough. In this event. programs may find it necessary to obtain EXPENSES a short-term loan or to raise additional (list all line funds. The monies earned from fund items in the raising could be placed in a special budget) account used only for cash flow purposes They would be used when needed and INL.OME returned when the cash flow situation (list all was positive. In this way, funds would be sources) available to meet a program's financial obligations even dunng penods of negative TOTALS cash flow.

)'early Budget lists the figures that are in the approved What Fiscal Reports budget Are Necessary? Actual Monthly identifies the actual amounts of money that Fiscal reports summarize the financial were spent or earned during the specified activities of an organization. They provide month the information that directors and board Ictual >71)0-ear-To-Date) indicates the amount of money actually members need to e Yaluate the financial spent or received from the beginning of the status of the program. Tile content of year, to the present the reports and the frequency with which they are compiled depend on the require- Budgeted YIP identifies the amount of money that was ments of funding sources and the needs budgeted to he spent or earned from the of those who use the data. Financial beginning of the year to the present reports that are common to most child Difference in ITD indicates the difference between the Actual care programs include monthly and yearly YTI) and the Budgeted YTI) expressed in financial status reports, balance sheets, an amount or a percentage and audits. They are described below. 6U The attendance records provide information on the number of children entol- led. Even if all the parents ar_ regularly BOX A paying their tuition, the program could be in financial trouble if enrollnmitis low. Reviewing the attendance records Administrative Summary of Attendance and Parent Fees weekly will indicate if there are any Child Care Program openings to be filled and will identify frequently absent children vho r.7.ay he Week of 19 in the process of dropping out of the program. Balance Balance Amount From Rec'd Since the income of a school-age child Attendance Due This Previous This Bal. care program is largely based on the Name Rate MTWTF Week Week Week Due numbers of children attending the program, every opening should be filled as quickly as possible. Over the course of a year, one- or two-week lapses between a child leaving the program and another child enrolling in the program can result in a substantial loss of income. Recruiting children year round can assist in filling openings as quickly as possible.

Developing a Waiting List

To ensure openings are filled quickly, Total Daily Attendance programs may wish to keep a list of # of Children Enrolled families who are waiting to enroll their Average Daily Attendance Staff Signature children. It is important to develop policies that clearly define how openings will be Date filled from the waiting list. Programs differ widely in establish:9g Note: Adapted fromManaging the Day Care Dollars byGwen Morgan. policies that determine which child on a waiting list will be selected when the next opening occurs. Methods can range from accepting error and provide protection against mis- fringe benefit providers. Personnel poli- appmpriation of funds. They are commonly applications in the order they are received. cies, defining overtime and the use of pratfced procedures recommended by to selecting childun based on need. Refer- vacation and sick leave, must be developed accountants, auditors, and funding sources. rals from Child Protective Services, com- to inform staff of the program's payment munity agelcies, or schools may determine requirements. Some programs find it cost At a minimum, such procedures include effective to have the payroll and required a first priority status for sonic students creating a payroll system, establishing Financial status might also he an indicator reports prepared by a commercial payroll procedures for purchasing good:, and ser- service. of eligibility if the program allocates a vices, establishing a petty cash system, specific number of sluts for low-income controlling the issuance of checks. and families The criteria established by the leco,iciling hank statemen is Discussions Establishing Procedures for program should he an equitable policy. elch ut these tomes follow below Purchasing Goods and Services communicated to parents in writing. Ind followed when selecting new enuillees Purchasing prl iced tires identify who can Creating a Payroll System order materials oi stry ces. what prior iproval is necessari. and how the pur- What Safeguards Are TVs, largest expense of most school- chase will he recorded. Generally. the age "held care programs is staff salaries. director of the program approves all pur- Needed for Spending As such, itis critical that an efficient chases or a;-proves a budgeted amount of Funds? payroll system he developed Payroll pro- money that is zivailable for specific staff cedures include establishing methods of members tf f make purchases Any purchases Every school-age child care program paving staff salaries. recording deductions that exceed the amount of looney allocated should develop procedures for spending from then salaries, and keeping accurate in the budget, must he presented to the funds based upon a carefully conceived time cards which reflect the time worked hoard of director s for their approval Pur- internal control system These procedures and the time accrued for vacation and chasing procedures generally include a arrange necessaq fiscal duties m such a sick leave. A system needs to he developed recommendation or requirement to olitain way that they are not duplicated, automa- that identifies who is responsible for the prices from several vendors Thi use of a tically provide control of the program's required reports and payments to the competitive approach to ohtain goods and funds, and ensure the accuracy of the Herm' " ?venue Service, Social Security, services results in receiving the hest quality records. These measi.leb minimize staff he Ilth losurance agencies, and other for the best prices. 67 non about the c.rrent financial status of from their experiences. For a list of Bowe. G (1975) 111/ere l)o :III the .5 $ the program available technical assistance papers and (;(It hat Every Board and Staff M 'inher the names of programs and resource of a \onprolit Organization Should Audit people in Your area. please contact the Knorr lhoot Icco,,nling and Budgeting An audit is an examination of a pro- School-Age Child Care Project at the New Ci inn wt.l. Nil- New l lzimpshire Chantablc gram's fiscal records and procedures to York State Council on Children and Fund check their accuracy and effectiveness Families. Mayor Erastus Corning Tower, It CommunityAccountants (1983) A is conducted by a professional accountant 28th Floor. Empire State Plaza. Albany. New York 12223, (518) 474-6293 Si mph /red Manual for Financial Man- and certifies that the pros-srsm%;itk:(-711 agement of Nonprofit Organizations. practices are in compliance with general The Service Corps of Retired Executives Pliaadelphia, PA: Author. accounting principles and grant purposes (SCORE), sponsored by the U.S. Small An annual,independentatu'utbya Business Administration, provides frt._ Gross, M.. and Varshauer, kV(1983). Certified Public Accountant (CPA) is on-site. business counseling to small hnanclal and .1 ecouotmg Guide for highly recommended and is often required businesses and organizations. SCORE A onprolit Organizations (3rd Edition). by public funding sources l an audit is can advise programs on recordkeepmg NY John Wiley and Sons. not required, a Yearly Financial Review and accounting systems, purchasing pro- can be performed by an accountant This cedures, and financial statements. For Host, M (1971) Day 'are Administration. review is less detailed and less expensive more information on SCORE contact the Washington. I )C: Department of Health, than an audit and provides important U S. Small Business Administration. 455 Education, and W ellare. information to a program. The financial Broadway, Room 242, Albany, New York advice received may well be worth its 12207, (518) 472-6300. I K Tay I nOittite 1 197111 Common cost, recommendations may include prac- Sense GuidetoAccounting. NY: tices that increase effectiveness and effi- Cornerstone Library ciency, suggestions for resolving financial The tollowing resouices and references problems. and update on new laws per- may pnivode additional information on the Morgan, G. (1984) Managing the Day Care taining to payroll and taxes. topic o1 finan( management procedures Dollars. Cambridge, MA. Steam Press. The reports mentioned above will only for school -age child care programs he useful to a program if they are prepared Public Management Institut,: 197o). Bookkeepingfor.Vonpro fits San in a timely manner so that the information Anthony. R. (1978) E%'senhals of Franca ,co. CA Author is current They also need to he reviewed IccountmqReading, MA- Addison- and analyzed so that the finances of Wesley Publishing Company. Setterberg, F. and Schulman, K. (1985). a program are carefully planned and Beyond Profit. New York, NY: Harper controlled. Baden. R.. Genso. A..Levine. J , and Seligson, M (1982) .School -.lye Child and Row. ('are, .1n )(lion Manual Boston. Auburn I louse Publishing Company United Vay(,) menca (19741..1c-counting For Further Information and Financial Reportinga Guide for Individuals involved in plzinm rig pro- I -rated It kap and Aot Pro.' Human Bangs.I).and Osgood, W (1976) e Wont:atoms Alexanuria, A grams should ohta in resource materials Busine.ss Manning Guide'-Boston, Audio! and contact knowledge,le people who MA The Federal Reserve Ii_tnk (.1 have already estahlished programs to learn li()ston

This technical assistan«' paper is supported by toniA (mint, d to the (urine ils School- lac Child Caw Prole(Ihq the Ihrisom nl Criminal Justice Services and the t ?Med Slates Department ol Health and IIiimanSerrn The rouncil's School -Age Child Caw Project. as well the ongho to,n fit this lei Ionia' iiwtainc paper. under the dire( tom ul hed Mesen ell The principal author is Carolyn Eyas Mabel Leon and Robert Frawley of the \)S ('01117( 110n 1'hildren and Families (1'Wqt'dIn the derelrynnent cu 1110C materials (7ei u al and staff support were nntrihu&'d by Pal Dollen', and Von bon In addition. we would like to acknowkdye the ass's-tame 01 the mierayemq team iompowd nl Mull tom 11S. OF) and IA' IS II would also like to express our appreciation to Tom Luzzi Of Par,om Child and amity oin'? and Mann I (Mot of the Kenwood I) al Care and Child Developront Center, for their iiimultation and review ot the intormation For further mfonnahon «mho I The NYS Council on Children and Families (5 IS) 474-629?

6:d NEWYORK & STATECOOUNCIL ONCHILDREN , * ,

NEW IFIRK STATE COI)x4CIL (-3N CHILDREN & FAMILIES Mayor Erastus Corning Tower, 28th Floor Empire State Plaza Albany, NY 12223 (518) 474-8038

MARK) M CUJMO, Governor GERALD C CROTTY, Chair MATILDA R CUOMO, Horioiary Chair IJOSEPHJ CUCOZZA, Executivo Dire(for