Search

This report provides a profile of child care in the seven county metropolitan area in Minnesota. Child Care WORKS is a statewide coalition of over 150 organizations that develops and promotes a state child care agenda. This report provides statistical data on child care from 1980 to 1990, and projections through the year 2000. A brief outline of the report's highlights is followed by discussion of six issues: (1) population and its effect on the demand for child care; (2) the licensed capacity of child care programs in 1990; (3) the average weekly cost of child care in 1990; (4) average staff wages and turnover; (5) child care financial assistance, 1989-1990; and (6) the quality of child care in 1990. For each of these issues, a chart presenting data, a commentary, and the source of data are provided. Appended is data for each of the seven counties concerning population and the demand for child care from 1980 to 2000; the supply of child care in 1990; and financial assistance for fiscal year 1990. (GLR)

Addressed to individuals providing unregulated child care in their homes, this booklet presents basic recordkeeping and tax rules. The booklet discusses the following topics: (1) child care regulations, focusing on the benefits of being regulated; (2) the business of child care, listing possible tax deductions; (3) the tax consequences of caring for children, presenting a worksheet detailing the tax liability of caring for children in one's home; (4) record keeping and tax tips, presenting seven rules for organizing records; (5) "unregulated, or illegal?" which notes that illegal providers are still required to report income on federal and state tax forms but cannot claim as many business deductions as caregivers who are licensed; (6) government benefit programs; (7) tax credits and child care subsidies; (8) agreements and insurance, including a sample child care agreement; (9) reducing the risks of caring for children; and (10) suggestions for additional help. (KB)

Many parents who choose to hire someone to provide child care in their home find that locating the right person to provide reliable and loving care can be difficult and that understanding their tax responsibilities is a major challenge. This booklet, directed to parents, details guidelines for selecting an in-home child caregiver and for meeting the tax responsibilities involved. The following topics are discussed: (1) finding an in-home child caregiver; (2) sharing an in-home child caregiver; (3) what your child needs; (4) choosing a caregiver; (5) signing a contract; (6) hiring a caregiver, including federal tax requirements, eligibility of the employee, employer identification number, new hire reporting requirement, minimum wage, federal income tax withholding, Social Security and Medicare taxes, federal unemployment taxes, earned income credit, reporting deadlines for federal tax forms, state tax requirements, state unemployment taxes, and workers' compensation; (7) an example illustrating the tax liability for hiring an in-home caregiver; (8) tax credits; and (9) liability and property insurance. The booklet's appendix lists tax and other forms needed. (KB)

The purpose of this handbook is to show how communities can initiate a successful recruitment campaign for family day care providers. In 11 chapters, discussion focuses on (1) the need for recruitment; (2) the recruitment process; (3) determining day care need; (4) conducting provider surveys; (5) incentive programs; (6) training classes; (7) building long term support for recruitment; (8) developing and distributing promotional materials; (9) working with the media; (10) recruitment as an ongoing campaign; and (11) the 1984-85 child care recruitment effort of Resources for Child Caring, Inc., in St. Paul, Minnesota. The campaign stimulated a 33 percent increase over the previous year in the number of new family day care providers. Numerous appendices provide related materials, such as posters, flyers, newsletter articles, incentive coupons, and a public service announcement. (RH)

Figuring depreciation can be the most difficult aspect of filing tax returns for a family child care program. This inventory log for family child care programs is designed to assist in keeping track of the furniture, appliances, and other property used in the child care business; once these items have been identified, they can be deducted as business expenses on income tax forms. The Inventory-Keeper log provides the information needed to claim depreciation deductions for items purchased before the business began and items bought after the business began. The log can also be used for insurance purposes if any items are stolen or destroyed. The log's introduction details the step-by-step procedure for completing the inventory forms, and provides suggestions for determining the fair market value of items; delineates the rules for claiming business expenses on tax returns; and provides other tips for inventory such as maintaining a photograph or videotape record of items. The log next presents detailed, room-by-room listings of potential items, with space available for recording relevant information. A section is included for listing home, home improvements, and land improvements. The log concludes with a sample list of strictly personal items and separate tables for those items. (KB)

Day-care centers may ask for and obtain unspent money set aside by parents for child-care expenses, using employer-provided dependent care plans. Recommends tips for working with parents, steps for keeping accurate records, and ideas for the future. (SM)

A step-by-step description of the Minnesota Business Survey process is provided as a guide for the design and implementation of a successful survey of business attitudes and practices in the area of child care benefits. The description of the survey process is divided into five steps: goals, design, audience, distribution, and results. Information provided in these steps is intended to help others design an effective survey and cover letters, identify the appropriate business audience to survey, obtain publicity and contacts for the survey, and make efficient use of time and money. Samples of questionnaire forms and cover letters, as well as a summary of other survey results conducted in the area of employer-supported supported child care, are included in 19 appendices. (MP)