WICAP Head Start In-Kind ACF Guidance & Standards Head Start Act Section 640(b) Grants Administration Manual Section 3.05 January 2008 In-Kind Contribution What Is In-Kind? In-kind is donated time, services, goods or materials. The Federal Government provides 80% of our money to operate Head Start. However the government expects parents and community volunteers to contribute the remaining 20% in what we call IN-KIND time instead of money. Volunteer Services: Volunteer services furnished by current Head Start parents, former Head Start parents, professional and/or technical personnel, consultants, foster grandparents or other community members. – Staff may volunteer time to the program if it is not in the scope of their regular position’s job requirements. Time (volunteering at the site, socializations, transporting to medical appointments.) What is In-Kind? Continued Space – Use parent home or area (homeless shelter) – Use of space or building for which we do not pay or pay a reduced fee Material goods and supplies – Any donation which will be used by the program (classroom supplies, kitchen supplies, janitorial supplies, toys for classroom, diapers, clothing for classroom use etc.) Other (any contribution that does not apply to the other three categories – cash, equipment, etc.) Why do we report In-Kind? • Grant requirement: –In Kind must equal 20% of the grant money received from the Federal government. –The amount of in-kind that each site is required to generate is based on the number of children enrolled. –If each family contributes 19 hours per month in the 3 – 5 program and 15 hours per month in prenatal – 3 program, the In-Kind requirement will be met. If the In-Kind requirement is not met by the program, it could result in a reduction of program funding. Who Needs to Report In-kind? •It is the responsibility of all staff to generate in-kind including volunteer services to WICAP Head Start. •All in-kind contributions must be documented. •In-kind reports are due in the Administration office by the 5th of the month. (For example, January’s in-kind is due Feb 5th) What are some things that parents or community volunteers can do? Kitchen Aide/Food Service Assist in the Kitchen Picking up Supplies Parents could create a Cookbook with Nutritious Meals/Snacks to Distribute to Head Start Families. Donate Supplies. Classroom Volunteer • • • • • Classroom Curriculum Planning Committee Helping Families Support Learning At Home Reading Is Fundamental Classroom Preparation – Materials (Activities families can do at home using simple everyday materials.) • Making Nametags – Repairing Broken Toys or Books – Donate Supplies Facilities/Custodial Aide Cleaning: Vacuuming, Dusting, Washing Windows, etc. Planting, Raking Painting Yard Clean Up Maintenance & Construction Repair, Upkeep of the Head Start sites. Field Trips • Preparation • Planning • Participation: Field Trip Aide Home Visits Any Visit Conducted with a Head Start Parent/Guardian. – When conducted in their home, count both the time and use of the home. – If conducted out of their home (i.e. park, Head Start site) count only the time. Activities Based on Goals Child Goals – The time spent by parents/guardians working on activities to achieve established child goals. – Parent/Child Education Goal Family goals – The time spent by parents/guardians working on activities to achieve established family goal(s) – Home Ownership Goal – Medical Goal- Sign Up for Medicaid – Career Goal Professional Services Donation of time Discount Rate - Difference between the Actual Fee and the Fee Charged to Head Start Mental Health Professional Medical Providers Presenters/Trainers/Speakers Architects/Contractors Legal Services, etc. Parent Involvement • Recruitment Time Spent by Head Start Parents and Community Members • Use of Home • Use of Space for Socialization, Parent Meetings, Group Activities, etc., not held at Head Start site. • Donated Materials: School/Office Supplies, Books, Clothing Used in the Classroom for Dramatic Play and/or to keep in the classroom when a change of clothing is needed. Parent Involvement Cont. • Material Preparation • Office Work: Answer the Telephone, Receptionist, Greeter at sites. • Time at the Parent/Teacher Conference • Meeting Preparation: Calling Parents/Guardians and attending meetings, activities and/or Policy Council Parent Involvement Cont. • Parent leadership: Policy Council and/or Parent Committee. Male Involvement, Health Services, Curriculum, Advisory and/or Planning Committees, etc. • Transportation: • Bus Aide • To and From Medical Provider Appointments. Unallowable Matches Are contributions that DO NOT provide a service to the Head Start program such as: The time that parents spend in special programs (GED, college, job training, etc.) The time spent enrolling one’s own child. The time parents spend on fund raising activities. Clothing furnished to children and families for personal use. Transporting your child to and from a Head Start site. WICAP Head Start Policy & Procedure A09 Policy & Procedure A09 WICAP HEAD START POLICIES AND PROCEDURES Prenatal – 5 Years POLICY ID: CONTENT AREA: SUBJECT: REGULATIONS: A09 January 04, 2008 Program Management In-Kind Contributions 45 CFR 74.23, 45 CFR 92.24 1301.20 (a)(1)(2)(3)(b)(c), 1301.21, 57 FR 41884 POLICY: Head Start Programs are required to provide 20% of non-federal match (in-kind) for federal grants granted under the Head Start Act to continue to receive Head Start Grants. In-kind is defined as any contribution for which the program would normally pay. All in-kind contributions to WICAP Head Start, such as volunteer services, donation of material goods, space, equipment, professional services, clothing donated for classroom use and the difference between the reduced rate or fee charged to Head Start and the standard rate or fee charged by an individual or professional groups for services. PROCEDURES: 1. Volunteer services are services which are not paid for by the program. Volunteer services may be furnished by current or former Head Start parents, professional and technical personnel, consultants, foster grandparents and other community members. To count the time of a volunteer, the volunteer must be providing a service to and not receiving a service from the program. 2. The duties of the volunteer are controlled by Head Start. 3. The value of service performed is measurable and the value is based on the type of service the volunteer provides. For example, if a dentist donates services to the Head Start Program, then that may be the base value of the service on the regular fees/salary the dentist would receive. If the dentist volunteers to provide a different type of service, the dentist volunteer service would be valued based on that type of service. 4. The time parents/guardians spend working with their children during home visits and the time between home visits parents/guardians spend working with their children on specific planned structure activities to meet the child’s goals is allowable. 5. The time parents/guardians are involved in home visits is allowed as required by the program and the parent/guardian is the recipient of the service. In-Kind Contributions Page 2 6. The time parents/guardians spend working on specific structured activities to achieve their written reasonable and obtainable goals which support the HS family’s experience, *Note these are goals which have been specifically e stablished after the family enrolled into the program. The time parents/guardians spend in special programs, such as GED, literacy, etc., is not allowable because the parent/guardian is not providing a service to the Head Start Program. 7. Donated materials and supplies are any goods or materials donated for use by the program and shall be valued at fair market value. Clothing used specifically for educational experiences for children (dramatic play, etc.) is allowable. Clothing donated and furnished to children or families for personal use is unallowable. Food donated is allowable when used by the program and not sent home for families use. 8. Space donations may be counted for the use of the home for home visits as in -kind for the time it is used for planned activities with the child and their family. Space donated or the difference between the regular rate and the rate charged for the space for use by Head Start for planned, structured program activities is allowable. 9. In-kind contributions of equipment and any other donations shall be valued at fair market value. 10. It is the responsibility of all staff to assure the documentation of in -kind and volunteer services for WICAP Head Start. 11. Family Services Workers shall maintain a Volunteer Sign-In Record, Form HS-534, in a designated area clearly marked where parent/guardians enter and leave the site. 12. The time During the enrollment home visit, meeting/activities and on-going throughout the parents/guardians receive guidance and information as for signing the volunteer records to enable the program family orientation, parent year, staff shall assure to the importance and reason to track all volunteer hours. 13. Any Staff conducting in-home home visits must complete form HS-536 14. Regular volunteers are those individuals who contribute twelve (12) hours a week every week. Regular volunteers who meet this criterion must complete an individual time sheet form HS-520 and be submitted with the monthly in-kind records. 15. The time spent at home completing the specific activities to meet the goals outlined by the teacher or Home Base Home Visitor, which support the HS child’s experience and the curriculum used by the program, may be counted as in-kind and shall be documented on HS-535. . 16. Staff of the 3-5 year program option conducting home visits shall document the specific activities to achieve their family goals on HS-561. 17. Any staff person receiving a donation or contribution shall complete Statement of Contribution form W-15(a). In-Kind Contributions Page 3 19. The time spent at home completing the specific activities to meet the goals outlined by the teacher or Home Base Home Visitor, which support the HS child’s experience and the curriculum used by the program, may be counted as in-kind and shall be documented on HS-535. . 20. Staff of the 3-5 year program option conducting home visits shall document the specific activities to achieve their family goals on HS-561. 21. Any staff person receiving a donation or contribution shall complete Statement of Contribution form W-15(a). 22. In-kind contributions from all sources for Early Head Start and Head Start will be tracked and reported separately. 23. Any Head Start person receiving a donation or contribution shall complete an Statement of Contribution, form W-15(a), which includes the date and location where the donated service/goods were received, donor’s name and address and signature, an itemized list of the service/goods, value of the service/goods in dollars and cents, and furnish a copy of the W-15(a) if needed or requested to the donor. 24. The Family Service Worker/s will have the primary responsibility to collect all in -kind documentation records and submit it to the Administration Office by the 5 th of each month. 25. There will be a Family Service Worker from each site designated to \collect all in-kind records. The sites that have EHS will have a designated Family Service Worker from EHS and regular HS collect all in-kind records to be submitted to the Administration office. 26. The Home Base Home Visitors not located at a site will maintain a record of all inkind documentation and submit it to the Administration Office by the 5 th of each month. 27. The Program Management Coordinator will monitor the process to assure all in -kind reports are received and entered monthly. 28. The Early Head Start and Head Start in-kind will be tracked separately and the totals combined for monthly and annual cumulative totals. 29. The Data Entry Technician at the Administration Office shall enter all in kind records and generate a monthly report to be distributed to the Executive Director, Chief Financial Officer, Head Start Director, all Coordinators, and site supervisors. 30. The Chief Financial Officer will report the non-federal share (in-kind) on the monthly Policy Council and the WICAP Board of Directors monthly report. •HS-520 In-Kind Reporting Forms •Regular Volunteer Time Sheet – For volunteers who volunteer 12 hours per week every week. •HS-534 •Volunteer Sign-In Record •HS-535 •Family/Child Goal In-Kind Record •HS-536 •In-Kind Use of Home/Home Visit Documentation •HS-561 •Family Goal In-Kind Record •W-15(a) •Statement of Contribution – Head Start In-Kind Reporting Forms Documentation of In-Kind All information must be completed legibly. If it can not be read, it can not be counted. WICAP Head Start Documentation of In-Kind (Cont.) HS 520 Regular Volunteer Time Sheet This form is to be used for regular volunteers ONLY. A regular volunteer is defined as any person volunteering 12 or more hours every week. This form must be signed by the volunteer and the original submitted to the Administration office by the 5th of every month. WICAP Head Start Documentation of In-Kind - Continued HS-534 - Volunteer Sign-In Record is used for Volunteers documenting their time at the center Classroom Kitchen Aide Maintenance Foster Grandparent Parent Teacher Conferences Receptionist Preparing classroom materials Preparing materials for parent activities WICAP Head Start Documentation of In-Kind - Continued HS-535 – Family/Child Goal In-Kind Record is used for: Recording the dates and time spent working on predefined goals at home. This form must be signed by the parent/guardian and the original submitted to the Administration office by the 5th of each month. The goal sheet must be completed weekly. COPIES OF PARENT/GUARDIAN SIGNATURES ARE NOT ALLOWED WICAP Head Start Documentation of In-Kind - Continued HS-536 - In-Kind Use of Home/Home Visit Documentation is used for documenting Home Visits •If both parents attended, put both names on the form, preferably on the same line and do not enter on any other forms. Put the length of the home visit. Example: If both parents attended, and the home visit lasted 1 hour, the total length of the visit is 1 hour. Fill in the Use of Home column if the home visit was done at the parent’s home The Use of Home value is currently $1.50 NOTE: If the Use of Home column is left empty, you WICAP Head Start Documentation of In-Kind - Continued •HS-561 Family Goal Sheet (Center Base) •Use one sheet per goal •Goal sheet must be signed by the parent/guardian and the original submitted to the Administration office by the 5th of each month. WICAP Head Start Documentation of In-Kind - Continued W-15(a) Used We - Statement of Contribution for donations when: the donor wants a receipt the donor plans to claim a tax deduction. keep the original, give a copy to the donor This form must be signed by the donor The donation must be specific WICAP HEAD START REGULAR VOLUNTEER TIME SHEET P-5 YEARS Site: Month/Year: Volunteer Full Name (Please PRINT): This form is to be used for regular volunteers only. A regular volunteer is defined as any person volunteering 12 or more hours every week. Date Time In Time Out Activity I certify that the above information is correct: Volunteer Signature: Date: WICAP HEAD START VOLUNTEER SIGN-IN RECORD Prenatal – 5 Years Adams County Administration Boise County Donnelly Emmett Event: (Parent meeting, socialization etc.) Date/ Fecha Parent Name/ Nombre **Please Print** Marble Front Marble Front EHS Marsing Happy Day Happy Day EHS Payette Payette EHS Weiser Wilder Month/Year: _____________________ Is/Was Head Start Parent Yes or No Activity/ Actividad Time In Time Out Total Time WICAP HEAD START FAMILY/CHILD IN-KIND GOAL RECORD Prenatal – 5 Years Site: Staff Name: Date: Family Name: First Last First Last Child Name: Child’s Goals: Social/Emotional Goal: Activities 1. M T W T F S S Date Time Spent Time Spent 2. Time Spent 3. Weekly Total Physical Goal: M Activities 1. T W T F S S Date Time Spent Time Spent 2. Time Spent 3. Weekly Total Cognitive Goal: M Activities 1. 2. 3. T W T F S S Date Time Spent Time Spent Time Spent Weekly Total Language/Literacy Goal: Activities 1. 2. 3. M T W T F S Date Time Spent Time Spent Time Spent Weekly Total TOTAL TIME FOR CHILD GOALS S If Applicable IEP/IFSP Goal: Activities 1. M T W T F S S Date Time Spent Time Spent 2. Time Spent 3. Weekly Total HOME BASE/COMBO ONLY Family Goal: M Activities 1. T W T F S S Date Time Spent Time Spent 2. Time Spent 3. Weekly Total PARENT OBSERVATIONS SOCIAL/ EMOTIONAL COGNITIVE Parent Signature: _____________________________________ PHYSICAL LANGUAGE/ LITERACY Date: ____________________________ WICAP HEAD START IN-KIND USE OF HOME/HOME VISIT DOCUMENTATION Prenatal - 5 Years Adams County Marble Front Administration Marble Front EHS Boise County Marsing Donnelly Happy Day Emmett Happy Day EHS Payette Payette EHS Weiser Wilder This form is to be used for in-home home visits only. Date OF HV (mm/dd/yy) Parent/Guardian’s Full Name (Please Print) Length of Home Visit Use of Home Value (1.50 per home Visit) Staff Member’s Signature WICAP HEAD START STATEMENT OF CONTRIBUTION P-5 YEARS In accordance with Internal Revenue Code #170 (f) (8), the valuation of any property donated is the responsibility of the person making the gift. The person listed below has donated goods to the above named agency. WICAP did not provide any goods or services in consideration for the gift. Date of contribution: Dept. receiving donation: Head Start Site: Name Address Signature of Donor Date Description of Contribution TOTAL Signature of Agency Representative Items Cost per Item Total Value Frequently Asked Questions Can In-Kind from a previous month, which did not get included in the current report, be reported? Yes! Help – Reporting Requirements Completing In-kind forms and reports must be legible, names, etc., if it can not be read, it can not be counted. Are family/child goals clearly stated? Are family/child activities clearly stated and do they support the goal(s)?