Since the previous edition of Family Child Care Record-Keeping Guide, Congress and the IRS have made many changes to tax rules that affect family child care providers. There have been changes in depreciation rules, adjustments to food and mileage rates, and clarifications on how to calculate the Time-Space percentage. Author Tom Copeland has been involved in many IRS audits and represented providers in several Tax Court cases that have also clarified numerous rules. Further necessitating this ninth edition, the IRS issued two significant new rules in 2013. These updates, new rules, and clarifications are detailed in this book; all of the information is applicable to child care providers in every state, regardless of local regulations.
Tom Copeland, is a writer, trainer, lawyer, and consultant focusing on family child care business issues. He has conducted record-keeping, tax preparation, and business workshops for family child care providers across the country since 1981.
Written by two lawyers with extensive experience working in the child care field, this easy-to-use guide includes:Vignettes of everyday dilemmas, such as what to say to a parent or caregiver who may be under the influence or what to do if no one picks up a child.Proven solutions and innovative approaches for each dilemma. “Think About It” sidebars to assist in the decision-making process.Sample parental consent and waiver forms.
“This book is a must read for every child care owner or director. The complexity of legal issues is explained in a way anyone can understand. Sample policies provided make for easy implementation. This book will help everyone (the child care programs, the child care staff, the parents, and most importantly the children served). This book is a priceless resource for the child care community.”
—Ann Ditty, Past President, National Association for Regulatory Administration
“This book creates a bridge between the dualistic world of law, where solutions to problems are either right or wrong, just or unjust, legal or illegal, and the holistic and often paradoxical world of early care and education. The topics addressed are timely and of great concern to early childhood program administrators. Managing Legal Risks in Early Childhood Programs will empower directors to solve thorny legal and ethical problems in administering early childhood programs.”
—Teri N. Talan, Director of Research and Public Policy, McCormick Center for Early Childhood Leadership, National Louis University, co-author of Program Administration Scale (PAS) andBusiness Administration Scale for Family Child Care (BAS)
It's easy to say that if a CEO can get performance measurement right, then performance improvement will follow. But what is the "right" measure of performance, and how do you use it to improve performance? Authors Tom Copeland and Aaron Dolgoff answer these questions and many more, as they show you how to find the measure of performance that has the strongest link to the creation of wealth for the owners of both public and private companies. They answer the puzzle of why growth in earnings is not correlated with shareholder returns and explain the under- and over-investment traps. And they explain how clear communications to investors and managers alike improve value.
The bottom line is that share prices go up when companies exceed expectations -- short-term and long-term -- of income statement and balance sheet performance and daily operating value drivers. Gain a complete understanding of EBM and discover how to do this, and much more, while staying competitive in an unforgiving business environment.
Through a wealth of newly available primary source material including previously sealed court documents, FBI records released under the Freedom of Information Act, and interviews with surviving witnesses, Tom Copeland has pieced together the events of that day and has traced the fate of the men who were accused and convicted of murdering the marchers. Copeland focuses on Elmer Smith, the local attorney who advised the Wobblies that they had the right to defend their hall against an anticipated attack.
Although he never belonged to the IWW, Smith sympathized with their interests, championing the rights of working people, and speaking on their behalf. He was originally arrested with the Wobbles and then took up their cause in the courts, beginning a life-long struggle to free the men who were charged with murdering the Centralia marchers. Copeland recounts Smith�s disbarment and eventual reinstatement, his run for political office, his speeches throughout the Northwest, and his unyielding support for the workers� cause.
This book is a balanced treatment of the Centalia tragedy and its legal repercussions written by a practicing lawyer. It is also a compelling human drama, centering on the marginal life of an industrial frontier labor lawyer, a study of radical politics of the 1920s, and a depiction of conditions of life in the lumber camps and towns. It is thus biography as well as legal, political, and social history.