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)?